Consolidation Analysis Under IFRS 10
Автор: GAAP Dynamics
Загружено: 14 нояб. 2022 г.
Просмотров: 264 просмотра
IFRS requires an entity that controls one or more other entities to present consolidated financial statements. IFRS 10 provides a framework for when an investee is controlled by its parent, which includes a series of sometimes complex considerations that often require a significant degree of judgment. In this CPE eligible, eLearning course, you will learn how IFRS defines control and the process in which an entity assesses whether it has control over an investee.
Check out our eLearning course: https://www.gaapdynamics.com/product/...

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