In June 2012 IFRS 10 was amended by Consolidated Financial Statements, Joint Arrangements and Disclosure of Interests in Other Entities: Transition Guidance (Amendments to IFRS 10, …

IFRS 10 establishes principles for presenting and preparing consolidated financial statements when an entity controls one or more other entities. IFRS 10: defines an investment entity and …

IFRS 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 …

IFRS 10 includes guidance on more difficult control assessments including: • agency relationships • control over structured entities • potential voting rights • control without a majority of voting …

to clarify the transition guidance in IFRS 10. The amendments also provide additional transition relief in IFRS 10, IFRS 11 and IFRS 12 limiting the requirement to provide adjusted …

A comprehensive source of global accounting news and resources, featuring an extensive collection of information about International Financial Reporting Standards (IFRS), the …

When company A becomes a parent and gains control over company B, company A has to prepare consolidated financial statements. This course is designed to help you understand the …

2013年1月1日 · IFRS 10 sets the accounting requirements for preparation of consolidated financial statements, consolidation procedures, reporting non-controlling interests and …

The objective of IFRS 10 as set out in the standard is to establish principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other …

IFRS 10 Consolidated Financial Statements Effective Date Periods beginning on or after 1 January 2013 SCOPE A parent is required to present consolidated financial statements, …