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IAS 27 shall be applied in the preparation and presentation of consolidated financial statements for a group of entities under the control of a parent. This...
Corporate structures have become increasingly complex since the last decade. Some companies have diversified into additional lines of business through internal growth and acquisitions while others have...
The preparation of a financial statement in conformity with IFRS, or US GAAP, requires management to make estimates and assumptions that affect the reported amounts of...
In this post, I am going to talk about standard applies to the accounting for income tax, adapted from IAS 12. It uses a liability method...