[Refer: Basis for Conclusions paragraphs BC125–BC146]
Accounting requirements
[Refer:
paragraphs B86–B99
Basis for Conclusions paragraphs BC154–BCZ190]
19
A parent shall prepare consolidated financial statements using uniform
accounting policies for like transactions and other events in similar
circumstances.
[Refer: paragraph B87]
20
Consolidation of an investee shall begin from the date the investor obtains
control of the investee and cease when the investor loses control of the investee.
[Refer: paragraph B88]
21
Paragraphs B86–B93 set out guidance for the preparation of consolidated
financial statements.
[Refer: Basis for Conclusions paragraph BC154]
Non-controlling interests
22
A parent shall present non-controlling interests in the consolidated statement of
financial position within equity, separately from the equity of the owners of the
parent.
Dostları ilə paylaş: |