Transcription of Under control? A practical guide to applying IFRS 10 ...
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Under control? A practical guide to applying IFRS 10 ...
Under control? A practical guide to applying ifrs 10 Consolidated Financial Statements February 2017 ContentsIntroduction 41 Overview Summary of ifrs 10 s main requirements Areas where ifrs 10 can affect the scope of consolidation ifrs 10 in the context of the overall consolidation package Effective date and Transition of ifrs 10 112 Scope and consolidation exemptions Scope of ifrs 10 Consolidation exceptions and exemptions 143 The control definition and guidance The practical implications of the control definition The three key elements of control in
Under control? A practical guide to IFRS 10 IFRS 10 was issued in May 2011, and was part of a package of changes addressing different levels of involvement with other entities.
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