Consolidating subsidiaries accounting

16-Jul-2017 23:24

I’ll do it on a case study, with explaining what I do and why.

consolidating subsidiaries accounting-1

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IFRS 10 Consolidated Financial Statements outlines the requirements for the preparation and presentation of consolidated financial statements, requiring entities to consolidate entities it controls.

This method, also known as the fair value method, applies when the investor does not have significant influence over the investee (as measured by voting power).