المساعد الشخصي الرقمي

مشاهدة النسخة كاملة : Consolidated and separate financial statements



محاسب متخصص
08-10-2014, 09:25 AM
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