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about IFRS10

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › about IFRS10

  • This topic has 1 reply, 2 voices, and was last updated 13 years ago by MikeLittle.
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  • June 5, 2012 at 10:22 am #53122
    loveis4letterword
    Member
    • Topics: 5
    • Replies: 0
    • ☆

    question Exemptions from preparation of financial statements and reasons directors may wish to exclude subsidiaries from consolidation

    June 5, 2012 at 3:21 pm #99227
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23321
    • ☆☆☆☆☆

    IFRS5, Immaterial, loss of effective control

    Losses in subsidiary, insolvency of subsidiary, subsidiary involved in “non-politically correct” activities ( eg animal testing ), expense > benefit, undue delay, even dissimilar activities. But NONE of those is an acceptable reason for exclusion from the consolidation

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