IFRS 10 Consolidated Financial Statements - applies in 2024

Описание к видео IFRS 10 Consolidated Financial Statements - applies in 2024

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This video is a short summary of IFRS 10. If you need to learn more, please visit our website for great discussion with many practical advices on this standard. The contents:
00:00 Introduction
01:01 Objective of IFRS 10
02:06 Control
03:34 Consolidated financial statements
04:37 Consolidation procedures
05:36 Exception: Investment entities
This is just the short executive summary of IFRS 10 and does NOT replace the full standard - you can see the full text on IFRS Foundation's website.
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