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- W4247098983 abstract "International Financial Reporting Standards (IFRS) 10, Consolidated Financial Statements, establishes principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities, and introduces a single model for identifying control. IFRS 10 sets out related guidance to apply the principle of control to identify whether an investor controls an investee and therefore must consolidate the investee. IAS 28 (revised) identifies associates and deals with equity accounting for both associates and joint ventures. Consolidated financial statements shall present fairly the financial position, financial performance and cash flows of the group. The equity method of accounting is applied to investments in associates and joint ventures. International Accounting Standards (IAS) 27, Separate Financial Statements, addresses issues related to accounting for investments in subsidiaries, joint ventures, and associates when the entity elects or is required by local regulations to prepare separate financial statements in accordance with IFRS." @default.
- W4247098983 created "2022-05-12" @default.
- W4247098983 date "2016-03-11" @default.
- W4247098983 modified "2023-09-23" @default.
- W4247098983 title "Consolidations, Joint Arrangements, Associates and Separate Financial Statements" @default.
- W4247098983 doi "https://doi.org/10.1002/9781119254447.ch14" @default.
- W4247098983 hasPublicationYear "2016" @default.
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