IFRS 10: Consolidated Financial Statements
Single control-based model for consolidation. Defines control and provides guidance on its application.
Pourquoi IFRS 10 est important
Control assessments over partially-owned entities, SPVs, and investment vehicles drive group-audit scoping.
Référentiel: International Financial Reporting Standards (IFRS)
IFRS are issued by the IFRS Foundation and used by Canadian publicly accountable enterprises as required by Part I of the CPA Canada Handbook. Auditors test whether the financial statements comply with IFRS as issued by the IASB.
Source principale: IFRS Foundation
Questions fréquentes
Qu'est-ce que IFRS 10 ?
Single control-based model for consolidation. Defines control and provides guidance on its application.
Pourquoi IFRS 10 est-il important pour un audit ?
Control assessments over partially-owned entities, SPVs, and investment vehicles drive group-audit scoping.
À quel référentiel appartient IFRS 10 ?
IFRS 10 relève de : International Financial Reporting Standards (IFRS). IFRS are issued by the IFRS Foundation and used by Canadian publicly accountable enterprises as required by Part I of the CPA Canada Handbook. Auditors test whether the financial statements comply with IFRS as issued by the IASB.
Normes connexes — International Financial Reporting Standards (IFRS)
Voyez comment Auditus vérifie IFRS 10
Auditus.ai exécute des mandats PCAOB, ISA et NCA de bout en bout et cite la norme exacte derrière chaque constatation, y compris IFRS 10.