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. Accounting requirements (paras. BC154-BCZ190)
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Accounting requirements (paras. BC154-BCZ190)

Comparing proposed amendment...
Consolidation procedures (para. BC154)
Non‑controlling interests (2003 revision and 2008 amendments) (paras. BCZ155-BCZ159)
Attribution of losses (2008 amendments) (paras. BCZ160-BCZ167)
Changes in ownership interests in subsidiaries (2008 amendments) (paras. BCZ168-BCZ179)
Loss of control (2008 amendments) (paras. BCZ180-BCZ190)
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