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  2. IFRS 10, 11 and 12 - Wikipedia

    en.wikipedia.org/wiki/IFRS_10,_11_and_12

    IFRS 10 revised the definition of having "control" of another entity, and thus requiring that entity to be consolidated onto the controlling entity's balance sheet. [1] The revised definition is expected to increase the likelihood that an entity is deemed to have control over another.

  3. List of International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/List_of_International...

    IFRS 9: IAS 40: Investment Property 2000 January 1, 2001: IAS 41: Agriculture: 2000 January 1, 2003: IFRS 1: First-time Adoption of International Financial Reporting Standards 2003 January 1, 2004: IFRS 2: Share-based Payment: 2004 January 1, 2005: IFRS 3: Business Combinations: 2004 April 1, 2004: IFRS 4: Insurance Contracts: 2004 January 1 ...

  4. International Financial Reporting Standards - Wikipedia

    en.wikipedia.org/wiki/International_Financial...

    Accrual basis of accounting: An entity shall recognise items as assets, liabilities, equity, income and expenses when they satisfy the definition and recognition criteria for those elements in the Framework of IFRS. [29] Materiality and aggregation: Every material class of similar items has to be presented separately. Items that are of a ...

  5. Consolidated financial statement - Wikipedia

    en.wikipedia.org/wiki/Consolidated_financial...

    A consolidated financial statement (CFS) is the "financial statement of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent company and its subsidiaries are presented as those of a single economic entity", according to the definitions stated in International Accounting Standard 27, "Consolidated and separate financial statements", and International ...

  6. International Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/International_Accounting...

    In 2021, The IFRS Foundation introduced a new semantic twist as it decided to establish the International Sustainability Standards Board (ISSB) as a sister standard-setter to the IASB. Under the new terminology, IFRS consist of the combination of accounting standards issued by the IASB and of sustainability-related standards issued by the ISSB.

  7. Asset - Wikipedia

    en.wikipedia.org/wiki/Asset

    The essential characteristic of control is the ability to benefit from the asset and prevent other entities from doing likewise. The IFRS conceptual framework explains (CF 4.20 [10]): An entity controls an economic resource if it has the present ability to direct the use of the economic resource and obtain the economic benefits that may flow ...

  8. Variable interest entity - Wikipedia

    en.wikipedia.org/wiki/Variable_interest_entity

    If consolidated, the reporting entity will account for the subsidiary's assets, liabilities and any non-controlling interests of that legal entity in the reporting entity's consolidated financial statements. In order to determine whether a legal entity should be consolidated, the reporting entity must first assess whether the legal entity is a VIE.

  9. IAS 10 - Wikipedia

    en.wikipedia.org/wiki/IAS_10

    IAS 10 requires an entity to adjust the amounts recognised in its financial statements to reflect adjusting events after the reporting period. [7] For instance, the settlement after the reporting period of a court case that confirms that the entity had a present obligation at the end of the reporting period. [8]

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