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)
  4. Scope exclusions (para. BCZ19)
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Version date: 26 February 2020 - onwards
    Version 1 of 1    

Scope exclusions (para. BCZ19)

BCZ19 Paragraph 13 of IAS 27 (as revised in 2000) required a subsidiary to be excluded from consolidation when control is intended to be temporary or when the subsidiary operates under severe long‑term restrictions.

Comparing proposed amendment...
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