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الموضوع: Consolidated and separate financial statements

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    Consolidated and separate financial statements

    Scope .................................................. .................................................. 1–6
    Definitions .................................................. .......................................... 7–14
    Consolidated Financial Statements and Separate Financial
    Statements .................................................. .............................. 8–11
    Economic Entity .................................................. ........................... 12–14
    Presentation of Consolidated Financial Statements ................................. 15–19
    Scope of Consolidated Financial Statements .......................................... 20–42
    Establishing Control of Another Entity for Financial Reporting
    Purposes .................................................. ................................ 28–29
    Control for Financial Reporting Purposes ........................................ 30–36
    Regulatory and Purchase Power .................................................. .... 37
    Determining Whether Control Exists for Financial Reporting
    Purposes .................................................. ................................ 38–42
    Consolidation Procedures .................................................. .................... 43–57
    Accounting for Controlled Entities, Jointly Controlled Entities and
    Associates in Separate Financial Statements .................................... 58–61
    Disclosure .................................................. ........................................... 62–64
    Transitional Provisions .................................................. ........................ 65–68
    Effective Date .................................................. ..................................... 69–70
    Withdrawal of IPSAS 6 (2000) .................................................. ............ 71
    Appendix: Amendments to Other IPSASs
    Basis for Conclusions
    Implementation Guidance
    Illustrative Examples
    Comparison with IAS 27
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Consolidated financial statement reporting and disclosures
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Statement of management’s responsibility for financial statements
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القوائم المالية الموحدة Consolidated Financial Statements ( نص مترجم)
القوائم المالية الموحدة Consolidated Financial Statements القوائم المالية الموحدة هى القوائم المالية الخاصة بمجموعة من الكيانات و التى تقدم... (مشاركات: 0)

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