Gaap

Mastering the art of consolidated financial statements

Uniform accounting principles and policies
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How to align subsidiaries with the group’s IFRS or US GAAP accounting policies, including consolidation adjustments and their deferred-tax effects.
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Assessing control under IFRS 10 and ASC 810
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How to distinguish subsidiaries, joint arrangements and associates by assessing power, returns and control under IFRS 10 and the US GAAP consolidation model.
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