Under Control? A Practical Guide to Applying IFRS 10 Consolidated Financial Statements

This guide by Grant Thronton is written to assist management in applying IFRS 10. More specifically it aims to assist in: 

  • understanding IFRS 10's requirements,
  • identifying situations in which IFRS 10 can impact control assessments, and
  • identifying and addressing the key practical application issues and judgements.

© 2017 Grant Thornton International Ltd. 

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