UK GAAP 2019

Chapter 8Consolidated and separate financial statements

• 1 INTRODUCTION
• 2 COMPARISON BETWEEN SECTION 9 AND IFRS
  • 2.1 Requirement to prepare consolidated financial statements
  • 2.2 Investment entities
  • 2.3 Definition of control
  • 2.4 Special purpose entities and structured entities
  • 2.5 Subsidiaries excluded from consolidation
  • 2.6 Accounting for a retained interest in a disposal where control is lost in consolidated financial statements
  • 2.7 Accounting for exchange differences on the disposal of a foreign operation in consolidated financial statements
  • 2.8 Initial measurement of non-controlling interest in consolidated financial statements
  • 2.9 Accounting for exchanges of business or other non-monetary assets for an interest in a subsidiary in consolidated financial statements
  • 2.10 Cost of investment in a subsidiary in separate financial statements
  • 2.11 Use of the equity method for accounting for investments in subsidiaries, associates and jointly controlled entities in separate or individual financial statements
  • 2.12 Accounting for investments in separate financial statements
  • 2.13 Intermediate payment arrangements in separate financial statements
  • 2.14 Disclosure differences
• 3 CONSOLIDATED FINANCIAL STATEMENTS
  • 3.1 Requirement to present consolidated financial statements
    • 3.1.1 Exemptions from preparing consolidated financial statements
      • 3.1.1.A Parent that is a subsidiary of an immediate EEA parent
      • 3.1.1.B Intermediate parents that are subsidiaries of non EEA parents
      • 3.1.1.C Equivalence ...