By Andreas Krimpmann
Record of figures xiv record of tables xvii Preface xix advent to the publication xx A The case research 1 1. concerning the crew 1 2. Allocation of examples 1 B criminal requisites for consolidated monetary statements four 1. IFRS criteria five 2. Exemptions 18 three. neighborhood accounting criteria 19 four. Taxation 20 five. Definitions 21 C Definition of teams 22 1. The keep an eye on suggestion 23 2. Joint keep an eye on 28 three. lack of keep watch over 31 four. Group compositions 33 five. distinct instances 34 D training of consolidated monetary statements and annual studies 37 1. Lifecycle of subsidiaries 38 2. buildings 39 three. T. �Read more...
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Additional resources for Principles of Group Accounting under IFRS
IAS 7 – Statement of Cash Flow IAS 8 – Accounting Policies, Changes in Accounting Estimates and Errors IAS 10 – Events after the Reporting Period IAS 12 – Income Taxes IAS 24 – Related Party Disclosures IAS 32 – Financial Instruments: Presentation IAS 33 – Earnings per Share IAS 34 – Interim Financial Reporting IFRS 1 – First-time Adoption of International Financial Reporting Standards IFRS 5 – Non-current Assets Held for Sale and Discontinued Operations All other standards not explicitly mentioned are minor to the application for the preparation of consolidated financial statements.
The date of control, as determined by IFRS 10, is not necessarily the same date as determined by IFRS 27 or SIC 12. Reasons for a deviation of control dates may be: contractual conditions, use and valuation of call and put options and similar items. As a consequence, a purchase price allocation would be necessary at the date of control determined by applying IFRS 10. This will lead to different carrying amounts of the assets and liabilities of the subsidiary compared to the original purchase price allocation.
Even if the journal entries and the valuation levels used are the same as within a business, they have no impact on the allocation of adjustments to the appropriate levels. No further changes apply. C4a, with the exception of the goodwill application. You need to apply the following standards for all level I to level III adjustments: • • • • IFRS 10 for the determination of the virtual acquisition date IFRS 3 for the execution of the purchase price allocation IFRS 10 for the initial consolidation Other IFRS as appropriate for subsequent measurements and consolidations • Deconsolidation If the assessment reveals that a company was consolidated before, but is no longer part of the consolidated companies due to new control criteria, a deconsolidation is necessary.
Principles of Group Accounting under IFRS by Andreas Krimpmann