1. Accounting, Auditing, Actuarial
  2. IFRS Foundation & IASB
  3. International Financial Reporting Standards (IFRSs)
  4. 2020
Date-stamp loading
  1. IFRS 10: Consolidated Financial Statements
  2. IFRS 10: Basis for Conclusions
  3. Effects analysis for investment entities (paras. BC292-BC317)
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Effects analysis for investment entities (paras. BC292-BC317)

Comparing proposed amendment...
BC292-BC293
Financial statements of investment entities (paras. BC294-BC300)
Comparability (paras. BC301-BC302)
Usefulness of financial statements in assessing the future cash flows of an entity (para. BC303)
Better economic decision-making (paras. BC304-BC308)
Effect on compliance costs for preparers (paras. BC309-BC312)
How the costs of analysis for users are affected (paras. BC313-BC316)
Summary (para. BC317)
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