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Archive for the 'Basic Consolidation' Category
Consolidated Financial Statements In Accordance With IAS 27
0 CommentsConsolidated Financial Statements are prepared in accordance with the following IFRS and IAS:
IAS 27 “Consolidated Financial Statements”
IAS 28 “Accounting for Investments in Associates”
IAS 31 “Financial Reporting of Interest in Joint-Ventures”
IAS 39 “Financial Instruments: Recognition and Measurement”
IFRS 3 “Business Combinations
This article looks at IAS 27 pertaining to areas in the consolidation of financial statements:
Consolidation According to […]
Consolidated Financial Statements In Accordance With IAS 28
0 CommentsConsolidated Financial Statements are prepared in accordance with the following IFRS and IAS:
IAS 27 “Consolidated Financial Statements”
IAS 28 “Accounting for Investments in Associates”
IAS 31 “Financial Reporting of Interest in Joint-Ventures”
IAS 39 “Financial Instruments: Recognition and Measurement”
IFRS 3 “Business Combinations”
This article looks at IAS 28 pertaining […]
Consolidated Financial Statements In Accordance With IAS 31
0 CommentsConsolidated Financial Statements are prepared in accordance with the following IFRS and IAS:
IAS 27 “Consolidated Financial Statements”
IAS 28 “Accounting for Investments in Associates”
IAS 31 “Financial Reporting of Interest in Joint-Ventures”
IAS 39 “Financial Instruments: Recognition and Measurement”
IFRS 3 “Business Combinations”
This article looks at IAS 31 which […]
Consolidated Financial Statements In Accordance With IAS 39
0 CommentsConsolidated Financials are prepared in accordance with the following IFRS and IAS:
IAS 27 “Consolidated Financial Statements”
IAS 28 “Accounting for Investments in Associates”
IAS 31 “Financial Reporting of Interest in Joint-Ventures”
IAS 39 “Financial Instruments: Recognition and Measurement”
IFRS 3 “Business Combinations”
IAS 39 - Financial […]
Exclusion From Consolidation
0 CommentsA parent company is exempted from presenting consolidated financial statements where it is:-
(a) a wholly owned subsidiary; or
(b) a virtually wholly owned subsidiary and it obtains the approval of the owners of the minority interest not to present consolidated financial statements. A virtually-own subsidiary is one in which the parent owns 90% or more of […]