February 2013
Intermediate to advanced
4304 pages
145h 22m
English
book
International GAAP 2013: Generally Accepted Accounting Principles under International Financial Reporting Standards
by Ernst & Young
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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
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