International Financial Reporting Standard 10

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The IFRS 10 - Consolidated Financial Statements (IFRS = International Financial Reporting Standards ) in version 4.0 from February 2014 contains the regulations for the preparation and presentation of consolidated financial statements and is published by the International Accounting Standards Board .

IFRS 10 was first issued in November 2011 and is to be applied to reporting periods beginning on or after January 1, 2013 (in the EU: January 1, 2014).

Individual evidence

  1. ↑ IFRS International Financial Reporting Standards V. 4.0 from February 2014, accessed on June 27, 2014