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- W2460079423 abstract "The main objective of introducing International Accounting Standard 27 (IAS 27) among others is to streamline the complexities inherent in consolidation of financial statements. Contrary to its main objective, IAS 27 is flawed with contentious provisions. This research sets out the metamorphoses of IAS 27 to International Financial Reporting Standard 10 (IFRS 10) and its contentious nature, specifically as it pertains to treatments and presentations of Non-Controlling Interests' share of Excess Losses. The research methodology adopted is review of relevant literatures, professional and technical assertions prior to and provisions of IFRS 10, thus contrasting and comparing the provisions of the two standards. A section is devoted to Contentious issues of interest raised during IAS 27 metamorphoses and efforts of IFRS 10 in containing such concerns. Precise recommendations to the treatments and presentations of Non-Controlling Interests' share of excess losses are made in very simple terms." @default.
- W2460079423 created "2016-07-22" @default.
- W2460079423 creator A5052556888 @default.
- W2460079423 date "2015-01-01" @default.
- W2460079423 modified "2023-09-27" @default.
- W2460079423 title "CONTENTIOUS ISSUES IN FINANCIAL STATEMENTS' CONSOLIDATION: NON-CONTROLLING INTERESTS' SHARE OF EXCESS LOSSES" @default.
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- W2460079423 hasPublicationYear "2015" @default.
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