Adviser alert – Under Control? A Practical Guide to IFRS 10 Consolidated Financial Statements (February 2017)

- March 8, 2017

Overview

The Grant Thornton International IFRS team has published a revised version of its guide, Under Control? A Practical Guide to IFRS 10 Consolidated Financial Statements (the Guide). This revised version incorporates a new chapter that explains the consolidation exception for investment entities. The Guide is a useful tool to assist management in applying IFRS 10 Consolidated Financial Statements.

The Guide aims to assist in:

  • understanding IFRS 10’s requirements;
  • identifying situations in which IFRS 10 can impact control assessments; and
  • identifying and addressing the key practical application issues and judgments.

To view this publication, click on the “Download” button on the right.

 

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