1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
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  1. IFRS 10: Consolidated Financial Statements
  2. IFRS 10: Basis for Conclusions
  3. Presentation of consolidated financial statements (2003 revision) (paras. BCZ12-BCZ18)
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Presentation of consolidated financial statements (2003 revision) (paras. BCZ12-BCZ18)

Comparing proposed amendment...
Exemption from preparing consolidated financial statements (paras. BCZ12-BCZ15)
Unanimous agreement of the owners of the minority interests (paras. BCZ16-BCZ17)
Exemption available only to non‑public entities (para. BCZ18)
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