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. Scope of consolidated financial statements (2003 revision) (paras. BCZ19-BC28F)
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Scope of consolidated financial statements (2003 revision) (paras. BCZ19-BC28F)

Comparing proposed amendment...
Scope exclusions (para. BCZ19)
Temporary control (para. BCZ20)
Severe long‑term restrictions impairing ability to transfer funds to the parent (paras. BCZ21-BCZ28)
Exemption from preparing consolidated financial statements for an intermediate parent of an investment entity (paras. BC28A-BC28F)
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