Consolidating securities definition

The objective of IFRS 10 is to establish principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities.[IFRS 10:1] The Standard: [IFRS 10:1] An investor controls an investee when the investor is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee * Added by Investment Entities amendments, effective 1 January 2014.

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It calls upon the parties to a dispute to settle it by peaceful means and recommends methods of adjustment or terms of settlement.

In some cases, the Security Council can resort to imposing sanctions or even authorize the use of force to maintain or restore international peace and security.

Currently, this is a little bit unclear in the standards.

The standard IAS 12 Income Taxes indirectly indicates that the deferred tax assets and liabilities are , because it notes that the exchange rate differences on deferred foreign tax liabilities or assets are recognized in the statement of comprehensive income (par. Investments in preference shares are another item that requires our careful judgment. In fact, both IAS 39 and IFRS 9 say that investments in equity instruments are non-monetary items.Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

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