IFRS 10 Consolidated Financial Statements

URI: https://gptkb.org/entity/IFRS_10_Consolidated_Financial_Statements
GPTKB entity
Statements (26)
Predicate Object
gptkbp:instanceOf gptkb:International_Standard
gptkbp:amendedBy gptkb:Annual_Improvements_to_IFRS_Standards_2014–2016_Cycle
gptkb:Investment_Entities_(Amendments_to_IFRS_10,_IFRS_12_and_IAS_27)
gptkb:Sale_or_Contribution_of_Assets_between_an_Investor_and_its_Associate_or_Joint_Venture_(Amendments_to_IFRS_10_and_IAS_28)
gptkbp:appliesTo Entities preparing consolidated financial statements
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:excludes Investment entities
https://www.w3.org/2000/01/rdf-schema#label IFRS 10 Consolidated Financial Statements
gptkbp:issuedBy gptkb:International_Accounting_Standards_Board
gptkbp:language English
gptkbp:objective Establish principles for presentation and preparation of consolidated financial statements
gptkbp:officialWebsite https://www.ifrs.org/issued-standards/list-of-standards/ifrs-10-consolidated-financial-statements/
gptkbp:relatedStandard gptkb:IFRS_12_Disclosure_of_Interests_in_Other_Entities
gptkb:IFRS_3_Business_Combinations
gptkb:IAS_27_Separate_Financial_Statements
gptkbp:replacedBy gptkb:IAS_27_Consolidated_and_Separate_Financial_Statements
gptkb:SIC-12_Consolidation—Special_Purpose_Entities
gptkbp:requires Parent to present consolidated financial statements
gptkbp:requiresDisclosureOf Significant judgements and assumptions in determining control
Nature and extent of significant restrictions on ability to access or use assets
gptkbp:scope All entities except as specified
gptkbp:startDate 1 January 2013
gptkbp:subjectArea Consolidation
gptkbp:bfsParent gptkb:IFRS
gptkbp:bfsLayer 5