Rules of IAS 27 Consolidated and separate financial statements will be applied on the single level consolidation of subsidiaries in the year of acquisition and subsequent accounting periods, including rules for the elimination of intragroup balances, transactions and unrealised profit, impact of fair valuation of net assets on acquisition and related effects on deferred tax. Rules for additional purchases and partial sales of investment in subsidiaries.
For more information and registration for this course, please visit our webpage at www.pwc.com/academy or contact us via email business.academy@cz.pwc.com.
Delete