Page 9 - PowerPoint Presentation

CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS

Outcomes

• Disclose significant judgements and assumptions

that an entity made in determining that it has

control of another entity;

• Disclose interests in subsidiaries.

• Disclose interest in unconsolidated subsidiaries held by

an investment entity.

• Disclose interest in unconsolidated structured entities.

• Accounting for investment entities (IFRS 10, IFRS 12

and IAS 27):

• Define an investment entity;

• Account for an investment entity; and

• Disclose an investment entity.

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