Other indirect taxes. A comprehensive guide Bankruptcies, liquidations and quasi-reorganizations Revised April 2020 . Featured in the guide are tools such as steps to implementation designed to help your organization make your adoption of the standard a seamless and easy one. VAT/GST recovery. General. IFRS example consolidated financial statements 2019 (Grant Thornton) Example financial statements for a fictional consulting, service and retail entity. The insights and quality services we deliver help build trust and confidence in the capital markets and in economies the world over. Our latest insights Business combinations under common control . A practical guide to new IFRSs for 2013 Guide published by PwC in March 2013 covering new standards and interpretations, including IFRS 10 with transition guidance and information on amendments on the exception from consolidation … PwC guide library Other titles in the PwC accounting and financial reporting guide series: Bankruptcies and ... consolidation, and segment changes. -• • •, -Consolidation Consolidation Technology . We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. +48 505 171 636 aleksandra.trych@pl.ey.com Module 1: 12, 19, 26 Oct 2020 Module 2: 2, 16, 23 Nov 2020 Module 3: 3, 14, 21 Dec 2020 Module 4: 22 Feb 2020 & 9, 22 Mar 2021 Study wherever you are in the world! A practical guide to IFRS – Consolidated financial statements 1 Practical guide to IFRS Consolidated financial statements: redefining control At a glance • The IASB released IFRS 10, ‘Consolidated financial statements’, on 12 May 2011, introducing new guidance on control and consolidation. Related content. Share. The. Key aspects. IFRS 10 provides a single model for assessing whether an investor controls an investee and provides more extensive guidance on applying this model. Determination of a controlling financial interest and accounting for changes in ownership interests May 2020 . A comprehensive guide Income taxes Revised September 2020 . VAT/GST compliance. an acquisition or merger). • • • • agency. Scope. … Consolidation Decision Trees 4 Section 1 — Overview of the Consolidation Models 6 1.1 Which Consolidation Model to Apply 6 1.1.2 Is There a Legal Entity? To our clients and other friends This publication is designed to assist professionals in understanding the financial reporting issues associated with bankruptcies, liquidations and quasi-reorganizations. They seek to be more efficient in operations and back-office functions. 7 1.1.3 Does a Scope Exception Apply? To our clients and other friends . General. CONSOLIDATION GUIDE PREPARED FOR OFFICE OF STATEWIDE EMERGENCY TELECOMMUNICATIONS STATE OF CONNECTICUT January 2012 . Rulings. 3 The KPMG Guide: Improvements to Financial Reporting Standards incorporating FRSs 101, 108, 116, 117 and 124. At a glance. Fair value measurement. This 164-page guide deals mainly with accounting for business combinations under IFRS 3(2008). 2A practical guide to implementing IFRS 11 – Joint Arrangements. Objectives To apply in a practical context advanced accounting … It breaks down the requirements in ASC 810 and reconstructs them in a logical narrative, making them easier to understand and apply. Your step-by-step guide to EPS calculations and application issues under IFRS Standards. PwC: Practical guide to IFRSs 10 and 12 – Questions and answers 1 Contents ... in changes in the scope of consolidation for some parent companies. In July 2008, the Deloitte IFRS Global Office has published Business Combinations and Changes in Ownership Interests: A Guide to the Revised IFRS 3 and IAS 27. BCG 1 discusses the revised definition and new framework, as well as the effective date and transition. EY is a global leader in assurance, consulting, strategy and transactions, and tax services. The EY Diploma in IFRS Live Online Programme with full Tutor Support Client Relations Officer Aleksandra Trych tel. Guide, with examples, produced by EY in June 2013. EY is a global leader in assurance, consulting, strategy and transactions, and tax services. Accounting, Reporting and Consolidation Services for Real Estate Real Estate players face increasing demands for accounting, reporting and consolidation services across many jurisdictions. Your guide to the key differences IFRS 16 – Leases handbook. New definition for “impracticable” The standard now contains a definition of “impracticable”, being We develop outstanding leaders who team to deliver on our promises to all of our stakeholders. We are confident this Guide to going public will give you an initial overview and checklists of the key phases in going public from a global perspective. Our materials provide analysis on the current discussions, as well as guidance on the Board’s consolidation suite of standards covering accounting for investments in subsidiaries, associates & joint ventures and joint operations, as well as related disclosures. Or rights to Variable returns and the ability to affect those returns through power over an investee and provides extensive. 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