IFRS expert David Cairns provides
a round-up of the latest international accounting standards
IASB
Consolidated Financial Statements
The International Accounting Standards Board has published IFRS
10, Consolidated Financial Statements, in order to deal with diverse
interpretations of the control concept in IAS 27, Consolidated and
Separate Financial Statements, perceived conflicts between the control
models in IAS 27, and SIC 12, Consolidation – Special Purpose
Entities, and the use of off-balance sheet vehicles.
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