Statements (20)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:International_Standard
|
| gptkbp:appliesTo |
Entities that control one or more other entities
Jurisdictions adopting IFRS |
| gptkbp:category |
accounting standard
|
| gptkbp:controlDefinition |
Power over the investee, exposure or rights to variable returns, and ability to use power to affect returns
|
| gptkbp:defines |
Principle of control for consolidation
|
| gptkbp:fullName |
International Financial Reporting Standard 10 – Consolidated Financial Statements
|
| https://www.w3.org/2000/01/rdf-schema#label |
IFRS 10
|
| gptkbp:issuedBy |
gptkb:International_Accounting_Standards_Board
|
| gptkbp:language |
English
|
| gptkbp:objective |
To establish principles for the presentation and preparation of consolidated financial statements
|
| gptkbp:partOf |
gptkb:IFRS_Standards
|
| gptkbp:replacedBy |
IAS 27 (Consolidated and Separate Financial Statements)
SIC-12 (Consolidation – Special Purpose Entities) |
| gptkbp:requires |
Parent entity to present consolidated financial statements
|
| gptkbp:startDate |
1 January 2013
|
| gptkbp:subject |
Consolidated financial statements
|
| gptkbp:website |
https://www.ifrs.org/issued-standards/list-of-standards/ifrs-10-consolidated-financial-statements/
|
| gptkbp:bfsParent |
gptkb:International_Financial_Reporting_Standards
|
| gptkbp:bfsLayer |
6
|