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IFRS 10: A simple matter of control?

IFRS 10: A simple matter of control?

by pieter@pvdz.co.za | Feb 9, 2022 | Presentation and disclosure

IFRS 10 Consolidated Financial Statements (‘IFRS 10’) governs the presentation of consolidated financial statements that represent the affairs of a parent and its subsidiaries as a single economic unit. The consolidation accounting model is centred around control. An...
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