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IAS 40 Investment Property - 05 3 When an entity completes the construction or development of a self-constructed investment property that will be carried at fair value, any difference between the fair value of the property at that date and its previous carrying. FREE PDF & INTERACTIVE E-MAGAZINES. This site is only for demonstration purposes. All images are copyrighted to their respective owners. The Cambridge Ancient History,3rd Edition, 14 volumes. EMBED (for blogger.com hosted blogs and blogger.com item tags).
Investment a history pdf download
IFRS 10 Consolidated Financial Statements outlines the requirements for investment a history pdf download preparation and presentation of consolidated financial statements, requiring entities to consolidate entities it controls.
Control requires exposure or rights to variable returns and the ability to affect those returns through power over an investee. In addition, the IASB has signalled an intention to conduct a post-implementation reviewcommencing in The objective of IFRS 10 is to establish principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities.
An investor determines whether it is a parent by assessing whether it controls one or more investees. An investor considers all relevant facts and circumstances when assessing whether it controls an investee.
An investor controls an investee when it is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. An investor controls an investee if and only if the investor has all of the following elements: [IFRS ]. Power arises from rights. Such rights can be straightforward e.
An investor must be exposed, or have rights, investment a history pdf download variable returns from its involvement with an investee to control the investee. Such returns must have the potential to vary as a result of the investee's performance and can be positive, negative, or both. A parent must not only have power over an investee and exposure or rights to variable returns from its involvement with the investee, a parent must also have the ability to use its power over the investee to affect its returns from its involvement with the investee.
When assessing whether an investor controls an investee an investor with decision-making rights determines whether it acts as principal or as an agent of other parties. A number of factors are considered in making this assessment. For instance, the remuneration of the decision-maker is considered in determining whether it is an agent.
A parent prepares consolidated financial statements using uniform accounting policies for like transactions and other events in similar circumstances, investment a history pdf download.
However, a parent need not present consolidated financial statements if it meets all of the following conditions: [IFRS a ]. Investment entities are prohibited from consolidating particular subsidiaries see further information below, investment a history pdf download.
A reporting entity includes the income and expenses of a subsidiary in the consolidated financial statements from the date it gains control until the date when the reporting entity ceases to control the subsidiary, investment a history pdf download. Income and expenses of the subsidiary are based on the amounts of the assets and liabilities recognised in the consolidated financial statements at the acquisition date.
The parent and subsidiaries are required to have the same reporting dates, or consolidation based on additional financial information prepared by subsidiary, unless impracticable.
Where impracticable, the most recent financial statements of the subsidiary are used, adjusted for the effects of significant transactions or events between the reporting dates of the subsidiary and consolidated financial statements. The difference between the date of the subsidiary's financial statements and investment a history pdf download of the consolidated financial statements shall be no more than three months [IFRS B92, IFRS B93].
A parent presents non-controlling interests in its consolidated statement investment a history pdf download financial position within equity, separately from the equity of the owners of the parent.
A reporting entity attributes the profit or loss and each component of other comprehensive income to the owners of the parent and to the non-controlling interests. The proportion allocated to the parent and non-controlling interests are determined on the basis of present ownership interests. The reporting entity also attributes total comprehensive income to the owners of the parent and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance.
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 i. When the proportion of the equity held by non-controlling interests changes, the carrying amounts of the controlling and non-controlling interests area adjusted to reflect the changes in their relative interests in the subsidiary. Any difference between the amount by which the non-controlling interests are adjusted and the fair value of the consideration paid or received is recognised directly in equity and attributed to the owners of the parent.
If a parent loses control of a subsidiary that does not contain a business in a transaction with an associate or a joint venture gains or losses resulting from those transactions are recognised in the parent's profit or loss only to the extent of the unrelated investors' interests in that associate or joint venture. IFRS 10 contains special accounting requirements for investment entities.
An entity is required to consider all facts and circumstances when assessing whether it is an investment entity, including its purpose and design. The absence of any of these typical characteristics does not necessarily disqualify an entity from being classified as an investment entity. Because an investment entity is not required to consolidate its subsidiaries, intragroup related party transactions and outstanding balances are not eliminated [IAS Special requirements apply where an entity becomes, investment a history pdf download ceases to be, an investment entity.
The exemption from consolidation only applies to the investment entity itself. Accordingly, investment a history pdf download, a parent of an investment entity is required to consolidate all entities that it controls, including those controlled through an investment entity subsidiary, unless the parent itself is an investment entity, investment a history pdf download.
There are no disclosures specified in IFRS However, an entity is not required to make adjustments to the accounting for its involvement with entities that were previously consolidated and continue to be consolidated, or entities that were previously unconsolidated and continue not to be consolidated at the date of initial application of the IFRS [IFRS C3].
Furthermore, an entity is not required to present the quantitative information required by paragraph 28 f of IAS 8 for the annual period immediately preceding the date of initial application of the standard the beginning of the annual reporting period for which IFRS 10 is first applied [IFRS C2A-C2B]. However, an entity may choose to present adjusted comparative information for earlier reporting periods, investment a history pdf download, any must clearly identify any unadjusted comparative information and explain the basis on which the comparative information has been prepared [IFRS An entity may apply IFRS 10 to an earlier accounting period, investment a history pdf download if doing so it must disclose the fact that is has early adopted the standard and also apply:.
At the date of initial application of the amendments, an entity assesses whether it is an investment entity on the basis of the facts and circumstances that exist at that date and additional transitional provisions apply [IFRS C3B—C3F], investment a history pdf download. These words serve as exceptions, investment a history pdf download. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line. The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected.
Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox. IAS plus. Login or Register Deloitte User? Welcome My account Logout. Search site. Toggle navigation. Navigation Standards. Navigation International Financial Reporting Standards. Quick Article Links. Overview IFRS 10 Consolidated Financial Statements outlines the requirements for the preparation and presentation of consolidated financial statements, requiring entities to consolidate entities it controls.
Related Standards. Related Interpretations. Related Projects. See Legal for more information. DTTL also referred to as "Deloitte Global" and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www. Correction list for hyphenation These words serve as exceptions.
Project on consolidation added to the IASB's agenda project history. Effective for annual periods beginning on or after 1 January deferred indefinitely see below.
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