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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 more detail Purpose and design of investee Situations where the control assessment is unclear Summary of the control assessment process Continuous assessment 33 Under control?

IFRS 12 ‘Disclosure of Interests in Other Entities’ and provides selected application examples. Grant Thornton International Ltd February 2017 When applying IFRS 10, complex and borderline control assessments need to be reviewed carefully. February 2017 5

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