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Consolidating subsidiaries with different year ends.

Some time ago I published an article with an example of very simple method of consolidating a parent and a subsidiary. This article still applies and you can learn the basic steps and methodology of consolidation with a...

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Consolidating subsidiaries with different year ends

   28.07.2019  10 Comments
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IFRS 10 Consolidated Financial Statements outlines the requirements for the preparation and presentation of consolidated financial statements, requiring entities to consolidate entities it controls. Control requires exposure or rights to variable returns and the...

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Consolidating subsidiaries with different year ends

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10 thoughts on “Consolidating subsidiaries with different year ends

  1. This article focuses on some of the main principles of consolidated financial statements that a candidate must be able to understand and gives examples of how they may be tested in objective test questions OTs and multi-task questions MTQs.

  2. Eliminate fiscal period differences from your subsidiaries to validate your consolidated financial statements.

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