Wiley IFRS 2017

14Consolidations, Joint Arrangements, Associates and Separate Financial Statements

1. Introduction
2. Definitions of Terms
3. Consolidated Financial Statements
   1. Scope
      1. Identification of a subsidiary
      2. Power
      3. Majority of voting rights
      4. Less than a majority of voting rights
      5. Exposure, or rights, to variable returns from an investee
      6. Link between power and returns
      7. Other arrangements
   2. Consolidation Procedures
      1. Intercompany transactions and balances
      2. Non-controlling interests
      3. Changes in the proportion of noncontrolling interests
      4. Uniformity of accounting policies
      5. Measurement
      6. Reporting date
      7. Ownership interest
      8. Indirect interest
      9. Subsidiaries to be disposed of or acquired with a view to resale
      10. Changes in ownership interest resulting in loss of control
   3. Investment Entities
      1. Definition
      2. Investment management services
      3. Business purpose
      4. Exit strategies
      5. Earnings from investments
      6. Fair value measurement
      7. More than one investment
      8. More than one investor
      9. Unrelated investors
      10. Change in status
4. Examples of Financial Statement Disclosures
5. Joint Arrangements
   1. Scope
   2. Joint Arrangements
   3. Types of Joint Arrangements
   4. Assessment Questions
   5. Accounting for Joint Operations
      1. Basic principles
      2. Accounting for acquisitions of interests in joint operations in which the activity constitutes a business
   6. Conclusion
   7. Accounting for Joint Ventures
   8. Separate Financial Statements
6. Associates
   1. Identification of an Associate
   2. Accounting for an Associate
7. Equity Method of Accounting
   1. Scope and Application
   2. The Equity Method
      1. Basic principles
      2. Accounting ...