AL-FRD-Illuminated road

Financial Reporting Developments - Consolidation: Determination of a controlling financial interest and accounting for changes in ownership interests

30 Jun 2021 PDF
Subject AccountingLink
Topics Consolidation

Overview

Our Financial reporting developments (FRD) publication on consolidation has been updated to reflect standard-setting developments and enhance our interpretive guidance. See Appendix C of the publication for a summary of the updates.

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