June 2011
Intermediate to advanced
240 pages
5h 35m
English
Content preview from An Executive Guide to IFRS: Content, Costs and Benefits to Business
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Conclusion
As noted at the beginning of this chapter, general purpose financial statements under IFRS must include all the businesses with which the reporting entity has a relationship. The different kinds of investor/investee relationship that are possible are addressed by a multiplicity of different accounting arrangements. The central issue is that all assets and liabilities that are controlled by the entity should be reported, irrespective of ownership. The most important central issue is identifying what investee entities should be fully consolidated.
disclosure of investor/investee relationships and accounting decisions is set to become more elaborate
This area is undergoing considerable change, but the most significant of these affect joint arrangements and financial instruments where there is no control. However, disclosure of investor/investee relationships and accounting decisions is set to become more elaborate.
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