Wiley IFRS 2014: Interpretation and Application of International Financial Reporting Standards

Chapter 14CONSOLIDATIONS, JOINT ARRANGEMENTS, ASSOCIATES, AND SEPARATE FINANCIAL STATEMENTS

1. INTRODUCTION
2. DEFINITIONS OF TERMS
3. CONDOLIDATED FINANCIAL STATEMENTS
   1. Scope
      1. Identification of a subsidiary
      2. Power
      3. Exposure, or rights, to variable returns from an investee
      4. Link between power and returns
      5. Majority of voting rights
      6. Less than a majority of voting rights
      7. Other arrangements
   2. Consolidation Procedures
      1. Consolidation process in periods subsequent to acquisition
      2. Intercompany transactions and balances
      3. Uniformity of accounting policies
      4. Income and expenses
      5. Reporting date
      6. Potential voting rights
      7. Noncontrolling interests
      8. Changes in ownership interest resulting in loss of control
   3. Investment Entities
      1. Business purpose
      2. Exit strategies
      3. Earnings from investments
      4. Fair value measurement
      5. More than one investment
      6. More than one investor
      7. Change in status
4. JOINT ARRANGEMENTS
   1. Scope
   2. Joint Arrangements
   3. Types of Joint Arrangements
   4. Accounting for Joint Operations
   5. Accounting for Joint Ventures
   6. Separate Financial Statements
5. ASSOCIATES
   1. Identification of an Associate
   2. Accounting for an Associate
6. EQUITY METHOD OF ACCOUNTING
   1. Scope and Application
   2. The Equity Method
      1. Basic principles
      2. Accounting at acquisition
      3. Intercompany transactions between investor and investee
      4. Contribution of nonmonetary assets
   3. Accounting for Changes in Ownership Interest
      1. Loss of significant influence
      2. Discontinuing the equity method
      3. Investor accounting for investee capital transactions
   4. Impairment of the Value of Equity Method Investments ...