What is IFRS 10 (IFRS 10)?
What is IFRS 10 (IFRS 10)? IFRS 10 is a new standard which supersedes IAS 27 Consolidated and Separate Financial Statements (“IAS 27”) and SIC-12 Consolidation – Special Purpose Entities (“SIC- 12”). What is the exemption from consolidation under IFRS 10? In addition, IFRS 10 provides an exemption from consolidation for an entity that meets […]