Conslisation Flashcards
1
Q
Subsidiary > 50
A
Full consolidation IFAS 10
Acquisition method IFAS 3
2
Q
Associate - significant control
A
Equity method IAS 28
3
Q
Joint agreement - joint control
A
IfRS 11 (bit depends on the type)
4
Q
Other investments - other share under <20
A
Discloser depends on the type
