International Financial Reporting Standard 10 Consolidated Financial Statements (IFRS 10) is set out in paragraphs 1–33 and Appendices A–D. All the paragraphs have equal authority. …

IFRS 10 establishes principles for presenting and preparing consolidated financial statements when an entity controls one or more other entities. IFRS 10: defines an investment entity and …

子公司被定义为“受另一实体控制的实体”（IFRS 10附录A）。 当投资者因参与被投资方而获得可变回报，或有权获得可变回报时，投资者控制被投资方，并有能力通过其对被投资方的权力影响 …

IFRS 10 is a new standard which supersedes IAS 27 Consolidated and Separate Financial Statements (“IAS 27”) and SIC-12 Consolidation - Special Purpose Entities (“SIC- 12”). The …

IFRS 10 outlines the requirements for consolidated financial statements, including control principles and the preparation of group financial statements.

IFRS 10就一系列情况下如何应用控制原则提供了详细指引,包括代理关系和持有的潜在表决权。 如果有关事实和情况发生变化,投资者需要重新评估其是否控制被投资者。

2025年1月1日 · Requires an entity that is a parent to present consolidated financial statements. *Additional Material is restricted to those with NZ-assigned IP addresses only.

IFRS 10 establishes a single, control-based model for assessing control and determining the scope of consolidation. It applies to all entities, including ‘structured entities’, which were …

2024年5月2日 · Consolidated financial statements present assets, liabilities, equity, income, expenses, and cash flows of a parent entity and its subsidiaries as if they were a single …

IFRS 10 replaces the part of IAS 27 Consolidated and Separate Financial Statements that addresses accounting for subsidiaries on consolidation. What remains in IAS 27 after the …