Page 7 - Finac2 Test 1 Slides - 1. Consolidated And Separate Financial Statements

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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