Chapter 8
Consolidation procedures and non-controlling interests
2.3 Consolidating foreign operations
2.5 Non-coterminous accounting periods
2.6 Consistent accounting policies
3 Changes in ownership interests
3.1 Commencement of consolidation
3.1.1 Acquisition of a subsidiary that is not a business
3.2 Accounting for a loss of control
3.2.1 Interest retained in the former subsidiary
3.2.2 Loss of control in multiple arrangements
3.2.3 Other comprehensive income
3.2.5 Presentation of comparative information for a former subsidiary
3.2.6 Subsidiary that is a single-asset entity
3.3 Changes in ownership interest without a loss of control
3.3.1 Reattribution of other comprehensive income
3.3.2 Goodwill attributable to non-controlling interests
3.4 Demergers and distributions of non-cash assets to owners
3.4.2 Recognition and measurement in IFRIC 17
3.4.3 Presentation and disclosure
4.1 The definition of non-controlling interest
4.2 Initial measurement of non-controlling interests in a business combination
4.3 Presentation of non-controlling interests
4.4 Non-controlling interests classified as financial instruments
4.5 Subsequent measurement of non-controlling interests
4.5.1 Loss-making subsidiaries
Get International GAAP 2013: Generally Accepted Accounting Principles under International Financial Reporting Standards now with the O’Reilly learning platform.
O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.
