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Under control?

Matt Adam-Smith Matt Adam-Smith

Under control?: A Practical guide to applying IFRS 10 consolidated Financial Statements

The guide has been written to assist management in transitioning to and applying IFRS 10. More specifically it aims to assist in:

  • understanding IFRS 10’s requirements and how they differ from IAS 27’s and SIC-12’s
  • identifying situations in which IFRS 10 is more
  • likely to affect control assessments
  • identifying and addressing the key practical application issues and judgements