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Group Accounts

This topic has 2 replies, 2 voices, and was last updated 7 years ago by gonty.

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June 26, 2017 at 8:46 pm #394148
gonty
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Hi guys.. what are the exceptions to consolidating subsidiaries?
Thnx
June 27, 2017 at 6:01 am #394164
Anonymous
Inactive
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Subsidiaries are not consolidated if:
Held for sale (IFRS 5)
Operating under long-term restrictions such that the parent company cannot exercise control
July 6, 2017 at 5:33 pm #394880
gonty
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Thank you 🙂
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