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

and investee perspective, and the situations in which a parent entity is exempt from presenting consolidated financial statements. • Section 3 sets out IFRS 10’s control definition and its key elements, and identifies key practical issues in applying the guidance. • Section 4 discusses the specific situations and types of

Loading..

Tags:

  Perspective, Practical, A practical

Information

Related search queries