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