An exposure draft Pwc.com The Business combinations and noncontrolling interests guide discusses the definition of a business and transactions in the scope of accounting for business combinations under ASC 805.It also provides guidance on identifying the acquirer, determining the acquisition date, and recognizing and measuring the net assets acquired. Under this Subtopic, there are two primary models for determining whether consolidation is appropriate: (a) The voting interest entity model (b) The variable interest entity (VIE) model.
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Consolidation of Variable Interest Entities, Section 1 3 . IFRS 10 is the major output of the consolidation project, resulting in a single definition of control for all entities.
A practical guide to IFRS – Consolidated financial statements 3 Introduction 1.
Latest edition: KPMG provides its guidance on the consolidation of VIEs – with in-depth analysis and examples.
2 g ' ö 8 i ç 9 投资主体：合并豁免 背景 国际会计准则理事会（IASB）对IFRS 10进行了 修改， 从而“投资主体”将按照公允价值计量 其子公司，而不需要进行合并。 Applying IFRS 10 Consolidated Financial Statements’ (the Guide). Publication date: 09 Dec 2014 . A practical guide to applying IFRS 10 Consolidated Financial Statements February 2017.
The key changes to the consolidation guidance that have occurred subsequent to our 2013 Guide to Accounting for Variable Interest Entities are discussed below. FASB makes targeted improvements to VIE guidance October 01, 2018. A practical guide to applying IFRS 10 Consolidated Financial Statements February 2017. Practical guide to Phase 1 amendments IFRS 9, IAS 39 and IFRS 7 for IBOR reform: PwC In depth INT2019-04 IFRS 16, ‘Leases’ – interaction with other standards: PwC In depth INT2019-02 New IFRSs for 2019: PwC In depth INT2019-01
A comprehensive guide June 2020 pwc.lu. Illustrative IFRS consolidated financial statements for 2014 year ends This publication provides an illustrative set of consolidated financial statements, prepared in accordance with IFRS, for a fictional manufacturing, wholesale and retail group (IFRS GAAP plc). PwC Luxembourg provides audit, tax and advisory services including management consulting, transaction, financing and regulatory advice. Our extensive library of publications provides the means to help you gain a better understanding of the principles of International Financial Reporting Standards (IFRS), as well as IFRS for the UK and UK GAAP. PwC Luxembourg (www.pwc.lu) is the largest professional services firm in Luxembourg with 2,870 people employed from 76 different countries. PwC financial reporting publications PwC is committed to helping businesses improve the quality of their financial reporting.
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