Showing posts with label Consolidated FS. Show all posts
Showing posts with label Consolidated FS. Show all posts
Friday, August 7, 2015

Determining whether an ENTITY is an INVESTMENT ENTITY (exception to Consolidation)

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On 31 October 2012, the IASB published Investment Entities (Amendments to IFRS 10, IFRS 12 and IAS 27), providing an exception to the con...
Friday, September 12, 2014

IASB Issued Narrow-scope Amendments to IFRS 10 & IAS 28

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Previously, on 13 December 2012, IASB published for public comment ED/2012/6 Sale or Contribution of Assets Between an Investor and its Asso...
Thursday, August 14, 2014

AMENDMENTS to IAS 27 Separate Financial Statements

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Current IAS 27 Separate Financial Statements requires an entity to account for its investments in Subsidiaries, Joint Ventures and Associat...
Saturday, August 28, 2010

When the entities NEED To and NEED NOT To present Consolidated Financial Statements ?

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IAS 27 , Consolidated and Separate Financial Statements shall be applied in the preparation and presentation of consolidated financial stat...
Friday, July 2, 2010

Several main features of IAS 27 - Consolidated and Separate Financial Statements

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The objective of IAS 27 is to enhance the relevance, reliability and comparability of the information that a parent entity provides in its s...
Monday, March 3, 2008

The 2008 Revised of IFRS 3 and IAS 27

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This article was taken from Deloitte IAS Plus January 2008 edition. On 10 January 2008, the International Accounting Standards Board (IASB...