Page 7 - 2018 Finac2 Test 3 Slides - Change In Degree Of Control
P. 7

CHANGES IN DEGREE OF CONTROL



            Prescribed study material







            • Group Statements, 17th edition, Volume 2. Relevant


                chapters and sections relating to changes in degree

                of control, significant influence, joint control and


                ownership interests.


            • The specific paragraphs dealing with change in


                degree of control in the following standards:


                    • IFRS 10 Consolidated Financial Statements (par 25 - 26,

                       par B96 - B99). (Refer learning unit 1).

                    • IAS 28 Investments in Associates and Joint Ventures (par

                       22 - 24). (Refer learning unit 3).

                    • IFRS 12 Disclosure of Interests in Other Entities (par 10, 18

                       and 19). (Refer learning unit 4).





                                                                                                                                         7
   2   3   4   5   6   7   8   9   10   11   12