IFRS 10

GPTKB entity

Statements (45)

Predicate	Object
gptkbp:instance_of	gptkb:standard
gptkbp:bfsLayer	3
gptkbp:bfsParent	gptkb:standard
gptkbp:aims_to	Consistency in financial reporting
gptkbp:applies_to	Entities preparing financial statements
gptkbp:appointed_by	gptkb:International_Accounting_Standards_Board
gptkbp:contains	Control indicators
gptkbp:effective_date	January 1, 2013
gptkbp:focuses_on	Consolidated Financial Statements
gptkbp:full_name	International Financial Reporting Standard 10
https://www.w3.org/2000/01/rdf-schema#label	IFRS 10
gptkbp:is_adopted_by	gptkb:legislation gptkb:Australia gptkb:Japan gptkb:United_Kingdom gptkb:Native_American_tribe Many countries worldwide United States (in some contexts)
gptkbp:is_challenged_by	Critics of IFRS
gptkbp:is_cited_in	Financial reporting literature
gptkbp:is_considered	A key standard for consolidation
gptkbp:is_described_as	Accounting textbooks
gptkbp:is_discussed_in	Professional accounting forums
gptkbp:is_essential_for	Accurate financial reporting
gptkbp:is_evaluated_by	Financial analysts
gptkbp:is_influenced_by	Economic conditions
gptkbp:is_linked_to	Financial performance assessment
gptkbp:is_part_of	gptkb:IFRS_Standards Global accounting standards IFRS Framework
gptkbp:is_referenced_in	Audit reports
gptkbp:is_related_to	Investment entities
gptkbp:is_reviewed_by	gptkb:International_Accounting_Standards_Board
gptkbp:is_subject_to	Amendments and updates
gptkbp:is_supported_by	Accounting professionals
gptkbp:is_used_in	Global financial reporting
gptkbp:provides_information_on	Determining control over an investee
gptkbp:related_to	gptkb:IFRS_11 IFRS 12
gptkbp:replaced_by	IAS 27 (2008)
gptkbp:reports_to	Significant judgments and assumptions
gptkbp:requires	Publicly accountable entities Control assessment for consolidation
gptkbp:updates	By the IASB
gptkbp:volunteer_opportunities	Non-publicly accountable entities