Consolidated and separate financial statements (Section 9)

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Consolidated and separate financial statements (Section 9) by Mind Map: Consolidated and separate financial statements (Section 9)

1. Recognition and measurement

1.1. Requirements, definitions and exemptions

1.2. Establishing which entities are included in the consolidation

1.2.1. Control

1.2.2. Subsidiaries excluded from consolidation

1.2.3. Special purpose entities

1.3. The mechanics of consolidation

1.3.1. Intragroup balances and transactions

1.3.2. Uniform accounting policies

1.3.3. Uniform reporting date and period

1.4. Non-controlling interests

1.5. Acquisitions

1.5.1. Inclusion in consolidation – general

1.5.2. Step acquisitions

1.5.3. Increasing a controlling interest

1.6. Disposals

1.6.1. Disposals where control is lost

1.6.2. Accounting for the balances that remain

1.6.3. Disposals where control is retained

1.7. Individual and separate financial statements

1.7.1. Definitions

1.7.2. Accounting options

1.8. Interests in investments acquired by exchange of businesses or other non-monetary assets

1.9. Intermediate payment arrangements

2. Presentation and disclosure

2.1. Consolidated financial statement disclosures

2.2. Separate financial statement disclosures

2.3. Intermediate payment arrangements disclosures

3. Scope and definitions

3.1. Quick overview

3.2. Definitions

3.3. Scope

4. Current issues and further resources

4.1. Current issues

4.1.1. Transition

4.2. Further resources

4.2.1. Disclosure checklist