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IFRS 10, ‘Consolidated Financial Statements’, sets out principles for the presentation and preparation of consolidated financial statements where an entity controls one or more other entities. The standard is applicable for periods beginning on or after 1 January 2013.
The assessment of whether an investor or any other party controls a fund can be complex and depends heavily on facts and circumstances. The assessment has to be made, regardless of the nature of the investee’s involvement with the fund. An investor controls another entity (the ‘investee’), including funds, where it is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee.
This publication provides guidance on how to apply the requirements of IFRS 10 in different scenarios. This publication is not a substitute for reading the standard nor for professional judgement in a particular set of facts and circumstances. This publication does not cover all possible requirements and issues arising while applying IFRS 10, nor does it take account of any specific legal framework. Further specific information might be required in order to ensure a fair presentation under IFRS.
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