Example: bankruptcy
Search results with tag "27 consolidated"
Clearly IFRS - IFRS 10 Consolidated Financial Statements
www2.deloitte.comIFRS 10 is a new standard which supersedes IAS 27 Consolidated and Separate Financial Statements (“IAS 27”) and SIC-12 Consolidation - Special Purpose Entities (“SIC- 12”). The primary goal behind the new standard was to come up with a single model for control which could be applied to all entities.
Consolidated Financial Statements
www.aasb.gov.auAASB 127 Consolidated and Separate Financial Statements and Interpretation 112 Consolidation – Special Purpose Entities are the same as the differences between IFRS 10 Consolidated Financial Statements and the superseded requirements under IAS 27 Consolidated and Separate Financial