IFRS compliant Indian Accounting Standards by 2016; MSMEs spared
The Ministry of Corporate Affairs on Friday established a road map for companies to implement a new ...
IFRS CONSOLIDATION OF ACCOUNTS PACKAGE
In May 2011 the IASB published a package of five new standards which set out new requirements for co...
INDIA TO ADOPT GLOBAL FINANCIAL STANDARDS (IFRS) FROM APRIL 2015
The corporate affairs ministry is likely to notify within a month all sections and rules of the new ...
THE CONTROL CONCEPT IN IFRS 10 – TEN THINGS INVESTMENT MANAGERS NEED TO KNOW
The change to the definition of control in IFRS 10, Consolidated Financial Statements[“IFRS 10...
GAIN OR LOSS ON SALE
At the July 2012 Interpretations Committee meeting, some amendments to IAS 28 Investments in Asso...
INTRODUCTION OF IFRS 10, CONSOLIDATED FINANCIAL STATEMENTS
On 12 May 2011 the IASB issued IFRS 10 Consolidated Financial Statements. IFRS 10 establishes princi...
ARE THERE NEW CONSOLIDATION REQUIREMENTS UNDER IFRS 10 ??
Some may be concerned that IFRS 10 introduces new concepts and consolidation requirements when compa...
CASE STUDY: IFRS 10
Scenario An investor holds 48 per cent of the equity (and related voting rights) of an investee. Th...
IFRS 3 — UNREPLACED AND VOLUNTARILY REPLACED SHARE-BASED PAYMENT AWARDS
Issue: The IFRIC received requests to clarify the measurement of unreplaced and voluntarily replaced...