necessary and consequently decided not to add this issue to its agenda.]
23
Changes in a parent’s ownership interest in a subsidiary that do not result in the
parent losing control of the subsidiary are equity transactions (ie transactions
with owners in their capacity as owners).
[Refer:
paragraph B96
Basis for Conclusions paragraphs BCZ168–BCZ179]
24
Paragraphs B94–B96 set out guidance for the accounting for non-controlling
interests in consolidated financial statements.
E6
[Refer: Basis for Conclusions paragraphs BCZ155–BCZ179]
E6
[IFRIC
Update—July 2009: Transaction costs for non-controlling interest The IFRIC received a request to
clarify the guidance in IAS 27 (as amended in 2008) for accounting for transaction costs incurred in the
acquisition or disposal of non-controlling interest (NCI) that does not result in the loss of control of an
entity. The IFRIC noted that the amended IAS 27 requires transactions with NCI to be treated as equity
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