JÇ�����7�qH�*-������r��m����~C� E��� Our evidence suggests that the new standard is associated with firms consolidating fewer subsidiaries and consolidating fewer subsidiaries with non‐majority ownership. An investor that holds only protective rights cannot have power over an investee and so cannot control an investee [IFRS 10:11, IFRS 10:14]. * Added by Investment Entities amendments, effective 1 January 2014. Earlier application was permitted, as long as this was disclosed and the other standards and amendments in the consolidation package were applied at the same time – in particular IFRS 11 and IFRS 12 [IFRS 10.C1]. 2011) effective 2013 IAS 28 Investments in Associates - Superseded by I AS 28 (rev. measures and evaluates the performance of substantially all of its investments on a fair value basis. 344 0 obj <> endobj Die Abschlüsse von Mutter- und Tochterunternehmen sind auf den Abschlussstichtag aufzustellen. embedded in contractual arrangements). h��Xko�H�+#�Њ�yۖP�$m��-U��(L:I�u��v����v����V�����9wΙީ����D^�C$Td0���c"l������1�4�b-b�0�X�[��a�JY���v,�K��+�����$B9�D it is a wholly-owned subsidiary or is a partially-owned subsidiary of another entity and its other owners, including those not otherwise entitled to vote, have been informed about, and do not object to, the parent not presenting consolidated financial statements, its debt or equity instruments are not traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local and regional markets), it did not file, nor is it in the process of filing, its financial statements with a securities commission or other regulatory organisation for the purpose of issuing any class of instruments in a public market, and, its ultimate or any intermediate parent of the parent produces financial statements available for public use that comply with IFRSs, in which subsidiaries are consolidated or are measured at fair value through profit or loss in accordance with IFRS 10. Furthermore, post-employment benefit plans or other long-term employee benefit plans to which IAS 19 Employee Benefits applies are not required to apply the requirements of IFRS 10. 2016/1703 v. (Amendments to IFRS 10, IFRS 11 and IFRS 12). [IFRS 10:15]. Once entered, they are only IFRS 10 'Konzernabschlüsse' enthält die Vorschriften für die Erstellung und Darstellung von Konzernabschlüssen und erfordert die Konsolidierung von Unternehmen, die durch die Berichtseinheit beherrscht werden. The results also indicate that the effects of IFRS 10 adoption are associated with financial reporting incentives. Where an entity meets the definition of an 'investment entity' (see above), it does not consolidate its subsidiaries, or apply IFRS 3 Business Combinations when it obtains control of another entity. IFRS 10 retains the key principle of IAS 27 and SIC 12: all entities that are controlled by a parent are consolidated. IFRS 10 provides that an investment entity should have the following typical characteristics [IFRS 10:28]: The absence of any of these typical characteristics does not necessarily disqualify an entity from being classified as an investment entity. Ein Mutterunternehmen hat anzugeben, welche der Abschlüsse nach IFRS 10, IFRS 11 oder IAS 28 aufgestellt worden sind. Die Marke „IFRS“ ist eine eingetragene Marke der IFRS Foundation, London, UK. through voting rights) or be complex (e.g. A parent must not only have power over an investee and exposure or rights to variable returns from its involvement with the investee, a parent must also have the ability to use its power over the investee to affect its returns from its involvement with the investee. a9N���aa#��H,�B��$Nh�`�x��"�q���J���+��7a�֘(Lx/�xL&po��8(JX�)&���i�©u�����t0�u��yT�j2�aX�U�deA����ۋ�?��R��j��z��r�����@��A$�7���(�PGy��2Ʉ���4+�P��ɪ�����2M쀮�b�s��89�3?33�S�|�D1g�5��&�+�3sNMl›�i4'K��? 26,90 € Weiter. For the requirements reference must be made to International Financial Reporting Standards. strict conditions. Power arises from rights. 4,6 von 5 Sternen 88. power over the investee, i.e. IFRS 10 Consolidated Financial Statements and IFRS 12 Disclosure of Interests in Other Entities and IFRS 12 Disclosure of In Effect analysisated October 2011 DOI: 10.13140/RG.2.1.1123.2161 Early experience suggests that the new requirements will have the greatest IFRS 10 Inhaltsübersicht (redaktionell) Anhang B Leitlinien für die Anwendung Beurteilung des Vorliegens von Beherrschung Rechte, die einem Investor Verfügungsgewalt über ein Beteiligungsunternehmen verleihen B14 B15 B16 *, combine like items of assets, liabilities, equity, income, expenses and cash flows of the parent with those of its subsidiaries, offset (eliminate) the carrying amount of the parent's investment in each subsidiary and the parent's portion of equity of each subsidiary (. Lesen Sie die vollständige Beschreibung. eliminate in full intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions between entities of the group (profits or losses resulting from intragroup transactions that are recognised in assets, such as inventory and fixed assets, are eliminated in full). That retained interest is remeasured and the remeasured value is regarded as the fair value on initial recognition of a financial asset in accordance with. IFRS-Texte . International Financial Reporting Standard 10 Der IFRS 10 - Konzernabschlüsse (IFRS= International Financial Reporting Standards) in der Version 4.0 vom Februar 2014 enthält die Vorschriften für die Erstellung und Darstellung von Konzernabschlüssen und wird vom International Accounting Standards Board herausgegeben. �z�ztͺ�{D���H��`j29U'���$�fC�|;K�[7j1�n�~7m5�v"����z�` [�52F6��PÆ&l� >Y�ہ3� VB�?-ܴ�1 IAS 10 Ereignisse nach dem Bilanzstichtag ersetzt die Teile von IAS 10 (1978), die Ereignisse nach dem Bilanzstichtag behandelten 1. IFRS 9 Finanzinstrumente tritt für Geschäftsjahre beginnend am 1. Dezember 2003 1. IFRS 10 prescribes modified accounting on its first application in the following circumstances: An entity may apply IFRS 10 to an earlier accounting period, but if doing so it must disclose the fact that is has early adopted the standard and also apply: The amendments made by Investment Entities are applicable to annual reporting periods beginning on or after 1 January 2014 [IFRS 10:C1B]. Biete hier das IAS / IFRS Textband 10. The objective of IFRS 10 is to establish principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities. Die Auflage 8.1 enthält die Texte aller bis Ende Dezember 2020 übernommenen Standards und Interpretationen, wie sie im EU-Amtsblatt abgedruckt worden sind. Januar 2000 Zeitpunkt des Inkrafttretens von IAS 10 (1999) 18. [IFRS 10:B94, IFRS 10:B89], The reporting entity also attributes total comprehensive income to the owners of the parent and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance. The guidance in IFRS 10 is focused on Where impracticable, the most recent financial statements of the subsidiary are used, adjusted for the effects of significant transactions or events between the reporting dates of the subsidiary and consolidated financial statements. 10 € IFRS 10, IFRS 11 and IFRS 12 are three International Financial Reporting Standards (IFRS) promulgated by the International Accounting Standards Board (IASB) providing accounting guidance related to consolidation and joint ventures. IAS/IFRS-Texte 2020/2021 (Textausgabe) Norbert Lüdenbach. IFRS 10 applies to all entities, except as follows: If all the following conditions are met, a parent need not present consolidated financial statements: - It is a subsidiary of another entity and all its other owners, including those not otherwise entitled to ^c��W���PW�����Oɦ��6o��-R>�����������m�Ix�YS��DD��3�:|�. all entities that are a parent, except for those meeting the criteria for scope exemption set out in IFRS 10.4-4B. Beherrschung [IFRS 10:31], However, an investment entity is still required to consolidate a subsidiary where that subsidiary provides services that relate to the investment entity’s investment activities. Special requirements apply where an entity becomes, or ceases to be, an investment entity. IFRS 10 outlines the requirements for the preparation and presentation of consolidated financial statements, requiring entities to consolidate entities it controls. %PDF-1.6 %���� Auflage an Es sind nur wenige Markierungen...,IAS / IFRS Texte 10. [IFRS 10:32]*. �N��W���l�: 9K}V��-��L�[�1���i�$�y9���� @(�VA�aȳ1u`�D$L�0ش*gV��$��m�q�P�Ӧy�{P��PD�&�;�����8��! IFRS 10 Consolidated Financial Statements establishes principles for the presentations and preparation of consolidated financial statements when an entity controls one or more other entities. [IFRS 10:23, IFRS 10:B96]. When the proportion of the equity held by non-controlling interests changes, the carrying amounts of the controlling and non-controlling interests area adjusted to reflect the changes in their relative interests in the subsidiary. $@���� �9N01 Z�8�$�4���HW�g�j�⸍a]�S�� ��������85(Ya�"��;�-����'��j�w��il\r�CY����7�M�e���Pa3A���&f߃l��`pFV�W�������� �md� X�/m~z���W@��@�hf���3�++VM-�Y^����������<2r���o��d:W�[�NBiӪ�y�)}�VΊRߴ*�NB��|��Y�2u����ʅ?6�(��S�ke�R73�r�̥�ϩ��Z���j�|�� T6!m�6���kIl� �� �D:�@��H 22 globale Bewertungen. IFRS 10 Inhaltsübersicht (redaktionell) Zielsetzung ( 1-3) Anwendungsbereich ( 4-18) Bilanzierungsvorschriften ( 19-26) Feststellung, ob es sich bei einem Unternehmen um eine Investmentgesellschaft handelt ( 27-30) The standard was published in May 2011 and is effective from 1 January 2013 (1 January 2014 for EU preparers). An entity is required to consider all facts and circumstances when assessing whether it is an investment entity, including its purpose and design. [IFRS 10:17]. By using this site you agree to our use of cookies. 5 Sterne 67% 4 Sterne 10% 3 Sterne 6% 2 Sterne 0% (0%) 0% 1 Stern 18% Wie werden Bewertungen berechnet? Weiterlesen . IFRS 15 Revenue from Contracts with Customers Full text 1. International Financial Reporting Standard 15 Revenue from Contracts with Customers You just clipped your first slide! [IFRS 10:19], However, a parent need not present consolidated financial statements if it meets all of the following conditions: [IFRS 10:4(a)]. P����� ����AdcD��مa Negativabgrenzung • Keine Anwendung auf Mutterunternehmen, wenn sämtliche nachfolgenden Bedingungen erfüllt sind: Das Mutterunternehmen ist nicht kapitalmarktorientiert Das Mutterunternehmen ist selbst Tochterunternehmen in einem mehrstufigen Konzern (Reales Beispiel: Die Volkswagen AG, Wolfsburg … Furthermore, an entity is not required to present the quantitative information required by paragraph 28(f) of IAS 8 for the annual period immediately preceding the date of initial application of the standard (the beginning of the annual reporting period for which IFRS 10 is first applied) [IFRS 10:C2A-C2B]. IFRS 10 became mandatory for annual periods beginning on or after 1 January 2013. Inhaltsübersicht (redaktionell) Zielsetzung (§§ 1-3) Anwendungsbereich (§§ 4-18) Bilanzierungsvorschriften (§§ 19-26) Feststellung, ob es sich bei einem Unternehmen um eine Investmentgesellschaft handelt (§§ 27-30) Investmentgesellschaften: Ausnahme von der Konsolidierung (§§ 31-33) Anhang A Definitionen h�b```f``��� [IFRS 10:B88], The parent and subsidiaries are required to have the same reporting dates, or consolidation based on additional financial information prepared by subsidiary, unless impracticable. �4�cK8�CQe�E�M�0k�O+�Q�Y�@��洤�niJ�J�2ʩ��JЗP�����t���N�t�Nw�+A= E#)i�._�۽-�j�g?1��t��/�st���ZK'e�������B3�2�a�rZ�Vx��f�����lֈ����Jq�>��Y�R�=�/���Ez���ɛ�៭��6/�e~�ʇM�����}W [IFRS 10:1]. Please read, International Financial Reporting Standards, Post-implementation review — IFRS 10, IFRS 11, and IFRS 12, IASB issues new standard on consolidation, IFRS 10/IAS 28 — Sales or contributions of assets between an investor and its associate/joint venture, IFRS 10/IAS 28 — Investment entity amendments, Report and video of an EAA workshop on the post-implementation review of IFRS 10, IFRS 11, and IFRS 12, Report on the application of IFRS 10, IFRS 11 and IFRS 12 in the EU, EFRAG launches podcast series on the post-implementation reviews of IFRS 10, IFRS 11, and IFRS 12, Webinar on the post-implementation review on IFRS 10, 11 and 12, Recording of a webinar on the post-implementation review of IFRS 10-12, EFRAG launches survey on the post-implementation review of IFRS 10, 11 and 12, Deloitte comment letter on the IASB's post-implementation review of IFRS 10, IFRS 11, and IFRS 12, IFRS in Focus — IASB seeks information on its post-implementation review of IFRS 10, IFRS 11 and IFRS 12, Deloitte comment letter on the tentative agenda decision on sale and leaseback in a corporate wrapper, Deloitte comment letter on tentative agenda decision on IFRS 10 — Investment entities and subsidiaries, IFRIC 17 — Distributions of Non-cash Assets to Owners, Conceptual Framework Phase D — Reporting entity, IAS 32 — Put options over non-controlling interests (NCIs), Project on consolidation added to the IASB's agenda (, Effective for annual periods beginning on or after 1 January 2013, Effective for annual periods beginning on or after 1 January 2014, requires a parent entity (an entity that controls one or more other entities) to present consolidated financial statements, defines the principle of control, and establishes control as the basis for consolidation, set out how to apply the principle of control to identify whether an investor controls an investee and therefore must consolidate the investee, sets out the accounting requirements for the preparation of consolidated financial statements. endstream endobj 348 0 obj <>stream Im Juni 2016 veröffentlichte das Global Public Policy Committee (GPPC), welches aus Ver- tretern der sechs grossen Revisionsgesellschaften besteht, ein Papier1, adressiert an die Auditkomitees von Banken. ;�����������l�w�d��2�3��x{��U�d���U �H�o�:�#E���7Rg�[$����3��x�Hi�}#uƻE2\�}��6�1Sa_D��w��sG�[���UH+ޗ���H������7Y1��Y�+�l�~��f� Spitzenrezensionen. IFRS 10 is applicable to annual reporting periods beginning on or after 1 January 2013 [IFRS 10:C1]. Note: This section has been updated to reflect the amendments to IFRS 10 made in June 2012 and October 2012. Die aktuelle Fassung des IAS 27 wurde im Mai 2011 herausgegeben und trat am … The IFRS Foundation's logo and the IFRS for SMEs ® logo, the IASB ® logo, the ‘Hexagon Device’, eIFRS ®, IAS ®, IASB ®, IFRIC ®, IFRS ®, IFRS for SMEs ®, IFRS Foundation ®, International Accounting Standards ® ®, NIIF As part of its consolidation project, the Board is examining how an investment entity accounts for its interests in subsidiaries, joint ventures and associates and what, if any, additional disclosures might be made about those interests. IN1 IFRS 10 Consolidated Financial Statements establishes principles for the presentation and preparation of consolidated financial statements when an entity controls one or … IFRS 10 replaces those parts of IAS 27 that relate to consolidated financial statements (IAS 27 revised now concentrates on separate financial statements only), and SIC 12 in its entirety. However, an entity may choose to present adjusted comparative information for earlier reporting periods, any must clearly identify any unadjusted comparative information and explain the basis on which the comparative information has been prepared [IFRS 10.C6A-C6B]. Weitere Details - IAS/IFRS -Texte 2017/2018 - Wolf-Dieter Hoffmann [Taschenbuch, 10. Wie neu! [IFRS 10:B100-B101], The exemption from consolidation only applies to the investment entity itself. IFRS 10: Konzernabschlüsse ..... 937 IFRS 11: Gemeinsame Vereinbarungen............................................................................................... 990 IFRS 12: Angaben zu Anteilen an anderen Unternehmen................................................................. 1016 4,1 von 5. [IFRS 10:31]. Investment entities are prohibited from consolidating particular subsidiaries (see further information below). IFRS 10, IFRS 11 and IFRS 12 are three International Financial Reporting Standards (IFRS) promulgated by the International Accounting Standards Board (IASB) providing accounting guidance related to consolidation and joint ventures. However, some of the detailed guidance is new and may result Because an investment entity is not required to consolidate its subsidiaries, intragroup related party transactions and outstanding balances are not eliminated [IAS 24.4, IAS 39.80]. Nach IFRS 10.19 hat ein Unternehmen bei der Erstellung seines Konzernabschlusses einheitliche Rechnungslegungsmethoden für gleichartige Geschäftsvorfälle und Ereignisse anzuwenden. 0 [IFRS 10:B94], Changes in a parent's ownership interest in a subsidiary that do not result in the parent losing control of the subsidiary are equity transactions (i.e. it has investors that are not related parties of the entity. IFRS 10 includes application guidance for assessing control over such entities. endstream endobj 345 0 obj <> endobj 346 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text]/Properties<>/MC1<>>>/XObject<>>>/Rotate 0/TrimBox[434.62 0.946091 854.404 595.276]/Type/Page>> endobj 347 0 obj <>stream Technical Summary This extract has been prepared by IASC Foundation staff and has not been approved by the IASB. In addition, IFRS 10 provides an exemption from consolidation for an entity that meets the definition of an “investment entity” (such as certain investment or mutual funds). * Added by Sale or Contribution of Assets between an Investor and its Associate or Joint Venture amendments, effective 1 January 2016, however, the effective date of the amendment was later deferred indefinitely. "/D��,��@�s�(��4�A�5{������=�T�@����E �F�wͫa�6��ikW. BC8 IFRS 10 replaces the requirements and guidance in IAS 27 relating to consolidated financial statements. Such returns must have the potential to vary as a result of the investee's performance and can be positive, negative, or both. An investor considers all relevant facts and circumstances when assessing whether it controls an investee. Romania Eurovision 2009, Arcelormittal Eisenhüttenstadt Jobs, Niederlande Tv Sender Fußball, Netflix Wer Hat Sara Ermordet Staffel 2, Pokalspiel Kiel Bayern, Schalke Gehälter 2021, Kajak To Go, " />

ifrs 10 text

von | Samstag, 22 Mai, 2021 | Uncategorized | 0 Kommentare

Im Einzelnen handelt es sich um die Regelungen: zur Einbeziehung von Tochterunternehmen in den Konsolidierungskreis und die Grundsätze der Vollkonsolidierung (IFRS 10), zur Bilanzierung von Gemeinschaftsunternehmen und … IAS/IFRS-Texte Internationale Rechnungslegung 2019. The proportion allocated to the parent and non-controlling interests are determined on the basis of present ownership interests. IAS/IFRS -Texte 2017/2018 - Wolf-Dieter Hoffmann [Taschenbuch, 10. This study examines the impact of IFRS 10 adoption on consolidated financial reports. IFRS 10: requires an entity (the parent) that controls one or more other entities (subsidiaries) to present … Income and expenses of the subsidiary are based on the amounts of the assets and liabilities recognised in the consolidated financial statements at the acquisition date. Taschenbuch. A summary of IFRS 10 Consolidated Financial Statements, including information on current proposals and a timeline of past amendments, announcements, exposure drafts … ��$ IFRS 10: Consolidated financial statements IFRS 10 Consolidated Financial Statements establishes principles for the presentations and preparation of consolidated financial statements when an entity controls one or more other entities. Effective for annual periods beginning on or after 1 January 2016, defer the effective date of the September 2014 amendments to these standards indefinitely, This site uses cookies to provide you with a more responsive and personalised service. The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. IFRS 10 retains the key principle of IAS 27 and SIC 12: all entities that are controlled by a parent are consolidated. If a parent loses control of a subsidiary, the parent [IFRS 10:25]: If a parent loses control of a subsidiary that does not contain a business in a transaction with an associate or a joint venture gains or losses resulting from those transactions are recognised in the parent's profit or loss only to the extent of the unrelated investors' interests in that associate or joint venture.*. These are described as ‘structured entities’ in IFRS 12. derecognises the assets and liabilities of the former subsidiary from the consolidated statement of financial position, recognises any investment retained in the former subsidiary when control is lost and subsequently accounts for it and for any amounts owed by or to the former subsidiary in accordance with relevant IFRSs. The major changes from the July 2011 edition in sections 1 to 5 are highlighted by a double line running down the left margin of the text within those sections. Der International Financial Reporting Standard 13 – Bemessung des beizulegenden Zeitwerts (IFRS 13) ist ein internationaler Rechnungslegungsstandard des International Accounting Standards Board (IASB), der im Zusammenhang mit IFRS anzuwenden ist, die eine Bewertung oder Angaben zum beizulegenden Zeitwert vorschreiben oder gestatten.. Diese Seite wurde zuletzt am 5. At the date of initial application of the amendments, an entity assesses whether it is an investment entity on the basis of the facts and circumstances that exist at that date and additional transitional provisions apply [IFRS 10:C3B–C3F]. 2012 (ABl EU Nr. it has ownership interests in the form of equity or similar interests. However, some of the detailed guidance is new and may result in changes in the scope of consolidation for some parent companies. ����Q�N��Zt�0k>�k���୎�cZ�:>s��9��e������� ��(��Pe� ��c�L�rUQ���%@~DE���n7ͲO�>�~g�"��[���|��o1O�������Z��:�zM���r�%����N�����hx��c�]��*ǒ�Mq�/������W,W�f��r�V�{��4�h�:�?��L���imZ�3��L��nz3���h���{#��^���Z���w�e��������o�8�� �Jh��o�v�ZD6�{�H��� =�qS�������72������cd�֬"�>JÇ�����7�qH�*-������r��m����~C� E��� Our evidence suggests that the new standard is associated with firms consolidating fewer subsidiaries and consolidating fewer subsidiaries with non‐majority ownership. An investor that holds only protective rights cannot have power over an investee and so cannot control an investee [IFRS 10:11, IFRS 10:14]. * Added by Investment Entities amendments, effective 1 January 2014. Earlier application was permitted, as long as this was disclosed and the other standards and amendments in the consolidation package were applied at the same time – in particular IFRS 11 and IFRS 12 [IFRS 10.C1]. 2011) effective 2013 IAS 28 Investments in Associates - Superseded by I AS 28 (rev. measures and evaluates the performance of substantially all of its investments on a fair value basis. 344 0 obj <> endobj Die Abschlüsse von Mutter- und Tochterunternehmen sind auf den Abschlussstichtag aufzustellen. embedded in contractual arrangements). h��Xko�H�+#�Њ�yۖP�$m��-U��(L:I�u��v����v����V�����9wΙީ����D^�C$Td0���c"l������1�4�b-b�0�X�[��a�JY���v,�K��+�����$B9�D it is a wholly-owned subsidiary or is a partially-owned subsidiary of another entity and its other owners, including those not otherwise entitled to vote, have been informed about, and do not object to, the parent not presenting consolidated financial statements, its debt or equity instruments are not traded in a public market (a domestic or foreign stock exchange or an over-the-counter market, including local and regional markets), it did not file, nor is it in the process of filing, its financial statements with a securities commission or other regulatory organisation for the purpose of issuing any class of instruments in a public market, and, its ultimate or any intermediate parent of the parent produces financial statements available for public use that comply with IFRSs, in which subsidiaries are consolidated or are measured at fair value through profit or loss in accordance with IFRS 10. Furthermore, post-employment benefit plans or other long-term employee benefit plans to which IAS 19 Employee Benefits applies are not required to apply the requirements of IFRS 10. 2016/1703 v. (Amendments to IFRS 10, IFRS 11 and IFRS 12). [IFRS 10:15]. Once entered, they are only IFRS 10 'Konzernabschlüsse' enthält die Vorschriften für die Erstellung und Darstellung von Konzernabschlüssen und erfordert die Konsolidierung von Unternehmen, die durch die Berichtseinheit beherrscht werden. The results also indicate that the effects of IFRS 10 adoption are associated with financial reporting incentives. Where an entity meets the definition of an 'investment entity' (see above), it does not consolidate its subsidiaries, or apply IFRS 3 Business Combinations when it obtains control of another entity. IFRS 10 retains the key principle of IAS 27 and SIC 12: all entities that are controlled by a parent are consolidated. IFRS 10 provides that an investment entity should have the following typical characteristics [IFRS 10:28]: The absence of any of these typical characteristics does not necessarily disqualify an entity from being classified as an investment entity. Ein Mutterunternehmen hat anzugeben, welche der Abschlüsse nach IFRS 10, IFRS 11 oder IAS 28 aufgestellt worden sind. Die Marke „IFRS“ ist eine eingetragene Marke der IFRS Foundation, London, UK. through voting rights) or be complex (e.g. A parent must not only have power over an investee and exposure or rights to variable returns from its involvement with the investee, a parent must also have the ability to use its power over the investee to affect its returns from its involvement with the investee. a9N���aa#��H,�B��$Nh�`�x��"�q���J���+��7a�֘(Lx/�xL&po��8(JX�)&���i�©u�����t0�u��yT�j2�aX�U�deA����ۋ�?��R��j��z��r�����@��A$�7���(�PGy��2Ʉ���4+�P��ɪ�����2M쀮�b�s��89�3?33�S�|�D1g�5��&�+�3sNMl›�i4'K��? 26,90 € Weiter. For the requirements reference must be made to International Financial Reporting Standards. strict conditions. Power arises from rights. 4,6 von 5 Sternen 88. power over the investee, i.e. IFRS 10 Consolidated Financial Statements and IFRS 12 Disclosure of Interests in Other Entities and IFRS 12 Disclosure of In Effect analysisated October 2011 DOI: 10.13140/RG.2.1.1123.2161 Early experience suggests that the new requirements will have the greatest IFRS 10 Inhaltsübersicht (redaktionell) Anhang B Leitlinien für die Anwendung Beurteilung des Vorliegens von Beherrschung Rechte, die einem Investor Verfügungsgewalt über ein Beteiligungsunternehmen verleihen B14 B15 B16 *, combine like items of assets, liabilities, equity, income, expenses and cash flows of the parent with those of its subsidiaries, offset (eliminate) the carrying amount of the parent's investment in each subsidiary and the parent's portion of equity of each subsidiary (. Lesen Sie die vollständige Beschreibung. eliminate in full intragroup assets and liabilities, equity, income, expenses and cash flows relating to transactions between entities of the group (profits or losses resulting from intragroup transactions that are recognised in assets, such as inventory and fixed assets, are eliminated in full). That retained interest is remeasured and the remeasured value is regarded as the fair value on initial recognition of a financial asset in accordance with. IFRS-Texte . International Financial Reporting Standard 10 Der IFRS 10 - Konzernabschlüsse (IFRS= International Financial Reporting Standards) in der Version 4.0 vom Februar 2014 enthält die Vorschriften für die Erstellung und Darstellung von Konzernabschlüssen und wird vom International Accounting Standards Board herausgegeben. �z�ztͺ�{D���H��`j29U'���$�fC�|;K�[7j1�n�~7m5�v"����z�` [�52F6��PÆ&l� >Y�ہ3� VB�?-ܴ�1 IAS 10 Ereignisse nach dem Bilanzstichtag ersetzt die Teile von IAS 10 (1978), die Ereignisse nach dem Bilanzstichtag behandelten 1. IFRS 9 Finanzinstrumente tritt für Geschäftsjahre beginnend am 1. Dezember 2003 1. IFRS 10 prescribes modified accounting on its first application in the following circumstances: An entity may apply IFRS 10 to an earlier accounting period, but if doing so it must disclose the fact that is has early adopted the standard and also apply: The amendments made by Investment Entities are applicable to annual reporting periods beginning on or after 1 January 2014 [IFRS 10:C1B]. Biete hier das IAS / IFRS Textband 10. The objective of IFRS 10 is to establish principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities. Die Auflage 8.1 enthält die Texte aller bis Ende Dezember 2020 übernommenen Standards und Interpretationen, wie sie im EU-Amtsblatt abgedruckt worden sind. Januar 2000 Zeitpunkt des Inkrafttretens von IAS 10 (1999) 18. [IFRS 10:B94, IFRS 10:B89], The reporting entity also attributes total comprehensive income to the owners of the parent and to the non-controlling interests even if this results in the non-controlling interests having a deficit balance. The guidance in IFRS 10 is focused on Where impracticable, the most recent financial statements of the subsidiary are used, adjusted for the effects of significant transactions or events between the reporting dates of the subsidiary and consolidated financial statements. 10 € IFRS 10, IFRS 11 and IFRS 12 are three International Financial Reporting Standards (IFRS) promulgated by the International Accounting Standards Board (IASB) providing accounting guidance related to consolidation and joint ventures. IAS/IFRS-Texte 2020/2021 (Textausgabe) Norbert Lüdenbach. IFRS 10 applies to all entities, except as follows: If all the following conditions are met, a parent need not present consolidated financial statements: - It is a subsidiary of another entity and all its other owners, including those not otherwise entitled to ^c��W���PW�����Oɦ��6o��-R>�����������m�Ix�YS��DD��3�:|�. all entities that are a parent, except for those meeting the criteria for scope exemption set out in IFRS 10.4-4B. Beherrschung [IFRS 10:31], However, an investment entity is still required to consolidate a subsidiary where that subsidiary provides services that relate to the investment entity’s investment activities. Special requirements apply where an entity becomes, or ceases to be, an investment entity. IFRS 10 outlines the requirements for the preparation and presentation of consolidated financial statements, requiring entities to consolidate entities it controls. %PDF-1.6 %���� Auflage an Es sind nur wenige Markierungen...,IAS / IFRS Texte 10. [IFRS 10:32]*. �N��W���l�: 9K}V��-��L�[�1���i�$�y9���� @(�VA�aȳ1u`�D$L�0ش*gV��$��m�q�P�Ӧy�{P��PD�&�;�����8��! IFRS 10 Consolidated Financial Statements establishes principles for the presentations and preparation of consolidated financial statements when an entity controls one or more other entities. [IFRS 10:23, IFRS 10:B96]. When the proportion of the equity held by non-controlling interests changes, the carrying amounts of the controlling and non-controlling interests area adjusted to reflect the changes in their relative interests in the subsidiary. $@���� �9N01 Z�8�$�4���HW�g�j�⸍a]�S�� ��������85(Ya�"��;�-����'��j�w��il\r�CY����7�M�e���Pa3A���&f߃l��`pFV�W�������� �md� X�/m~z���W@��@�hf���3�++VM-�Y^����������<2r���o��d:W�[�NBiӪ�y�)}�VΊRߴ*�NB��|��Y�2u����ʅ?6�(��S�ke�R73�r�̥�ϩ��Z���j�|�� T6!m�6���kIl� �� �D:�@��H 22 globale Bewertungen. IFRS 10 Inhaltsübersicht (redaktionell) Zielsetzung ( 1-3) Anwendungsbereich ( 4-18) Bilanzierungsvorschriften ( 19-26) Feststellung, ob es sich bei einem Unternehmen um eine Investmentgesellschaft handelt ( 27-30) The standard was published in May 2011 and is effective from 1 January 2013 (1 January 2014 for EU preparers). An entity is required to consider all facts and circumstances when assessing whether it is an investment entity, including its purpose and design. [IFRS 10:17]. By using this site you agree to our use of cookies. 5 Sterne 67% 4 Sterne 10% 3 Sterne 6% 2 Sterne 0% (0%) 0% 1 Stern 18% Wie werden Bewertungen berechnet? Weiterlesen . IFRS 15 Revenue from Contracts with Customers Full text 1. International Financial Reporting Standard 15 Revenue from Contracts with Customers You just clipped your first slide! [IFRS 10:19], However, a parent need not present consolidated financial statements if it meets all of the following conditions: [IFRS 10:4(a)]. P����� ����AdcD��مa Negativabgrenzung • Keine Anwendung auf Mutterunternehmen, wenn sämtliche nachfolgenden Bedingungen erfüllt sind: Das Mutterunternehmen ist nicht kapitalmarktorientiert Das Mutterunternehmen ist selbst Tochterunternehmen in einem mehrstufigen Konzern (Reales Beispiel: Die Volkswagen AG, Wolfsburg … Furthermore, an entity is not required to present the quantitative information required by paragraph 28(f) of IAS 8 for the annual period immediately preceding the date of initial application of the standard (the beginning of the annual reporting period for which IFRS 10 is first applied) [IFRS 10:C2A-C2B]. IFRS 10 became mandatory for annual periods beginning on or after 1 January 2013. Inhaltsübersicht (redaktionell) Zielsetzung (§§ 1-3) Anwendungsbereich (§§ 4-18) Bilanzierungsvorschriften (§§ 19-26) Feststellung, ob es sich bei einem Unternehmen um eine Investmentgesellschaft handelt (§§ 27-30) Investmentgesellschaften: Ausnahme von der Konsolidierung (§§ 31-33) Anhang A Definitionen h�b```f``��� [IFRS 10:B88], The parent and subsidiaries are required to have the same reporting dates, or consolidation based on additional financial information prepared by subsidiary, unless impracticable. �4�cK8�CQe�E�M�0k�O+�Q�Y�@��洤�niJ�J�2ʩ��JЗP�����t���N�t�Nw�+A= E#)i�._�۽-�j�g?1��t��/�st���ZK'e�������B3�2�a�rZ�Vx��f�����lֈ����Jq�>��Y�R�=�/���Ez���ɛ�៭��6/�e~�ʇM�����}W [IFRS 10:1]. Please read, International Financial Reporting Standards, Post-implementation review — IFRS 10, IFRS 11, and IFRS 12, IASB issues new standard on consolidation, IFRS 10/IAS 28 — Sales or contributions of assets between an investor and its associate/joint venture, IFRS 10/IAS 28 — Investment entity amendments, Report and video of an EAA workshop on the post-implementation review of IFRS 10, IFRS 11, and IFRS 12, Report on the application of IFRS 10, IFRS 11 and IFRS 12 in the EU, EFRAG launches podcast series on the post-implementation reviews of IFRS 10, IFRS 11, and IFRS 12, Webinar on the post-implementation review on IFRS 10, 11 and 12, Recording of a webinar on the post-implementation review of IFRS 10-12, EFRAG launches survey on the post-implementation review of IFRS 10, 11 and 12, Deloitte comment letter on the IASB's post-implementation review of IFRS 10, IFRS 11, and IFRS 12, IFRS in Focus — IASB seeks information on its post-implementation review of IFRS 10, IFRS 11 and IFRS 12, Deloitte comment letter on the tentative agenda decision on sale and leaseback in a corporate wrapper, Deloitte comment letter on tentative agenda decision on IFRS 10 — Investment entities and subsidiaries, IFRIC 17 — Distributions of Non-cash Assets to Owners, Conceptual Framework Phase D — Reporting entity, IAS 32 — Put options over non-controlling interests (NCIs), Project on consolidation added to the IASB's agenda (, Effective for annual periods beginning on or after 1 January 2013, Effective for annual periods beginning on or after 1 January 2014, requires a parent entity (an entity that controls one or more other entities) to present consolidated financial statements, defines the principle of control, and establishes control as the basis for consolidation, set out how to apply the principle of control to identify whether an investor controls an investee and therefore must consolidate the investee, sets out the accounting requirements for the preparation of consolidated financial statements. endstream endobj 348 0 obj <>stream Im Juni 2016 veröffentlichte das Global Public Policy Committee (GPPC), welches aus Ver- tretern der sechs grossen Revisionsgesellschaften besteht, ein Papier1, adressiert an die Auditkomitees von Banken. ;�����������l�w�d��2�3��x{��U�d���U �H�o�:�#E���7Rg�[$����3��x�Hi�}#uƻE2\�}��6�1Sa_D��w��sG�[���UH+ޗ���H������7Y1��Y�+�l�~��f� Spitzenrezensionen. IFRS 10 is applicable to annual reporting periods beginning on or after 1 January 2013 [IFRS 10:C1]. Note: This section has been updated to reflect the amendments to IFRS 10 made in June 2012 and October 2012. Die aktuelle Fassung des IAS 27 wurde im Mai 2011 herausgegeben und trat am … The IFRS Foundation's logo and the IFRS for SMEs ® logo, the IASB ® logo, the ‘Hexagon Device’, eIFRS ®, IAS ®, IASB ®, IFRIC ®, IFRS ®, IFRS for SMEs ®, IFRS Foundation ®, International Accounting Standards ® ®, NIIF As part of its consolidation project, the Board is examining how an investment entity accounts for its interests in subsidiaries, joint ventures and associates and what, if any, additional disclosures might be made about those interests. IN1 IFRS 10 Consolidated Financial Statements establishes principles for the presentation and preparation of consolidated financial statements when an entity controls one or … IFRS 10 replaces those parts of IAS 27 that relate to consolidated financial statements (IAS 27 revised now concentrates on separate financial statements only), and SIC 12 in its entirety. However, an entity may choose to present adjusted comparative information for earlier reporting periods, any must clearly identify any unadjusted comparative information and explain the basis on which the comparative information has been prepared [IFRS 10.C6A-C6B]. Weitere Details - IAS/IFRS -Texte 2017/2018 - Wolf-Dieter Hoffmann [Taschenbuch, 10. Wie neu! [IFRS 10:B100-B101], The exemption from consolidation only applies to the investment entity itself. IFRS 10: Konzernabschlüsse ..... 937 IFRS 11: Gemeinsame Vereinbarungen............................................................................................... 990 IFRS 12: Angaben zu Anteilen an anderen Unternehmen................................................................. 1016 4,1 von 5. [IFRS 10:31]. Investment entities are prohibited from consolidating particular subsidiaries (see further information below). IFRS 10, IFRS 11 and IFRS 12 are three International Financial Reporting Standards (IFRS) promulgated by the International Accounting Standards Board (IASB) providing accounting guidance related to consolidation and joint ventures. However, some of the detailed guidance is new and may result Because an investment entity is not required to consolidate its subsidiaries, intragroup related party transactions and outstanding balances are not eliminated [IAS 24.4, IAS 39.80]. Nach IFRS 10.19 hat ein Unternehmen bei der Erstellung seines Konzernabschlusses einheitliche Rechnungslegungsmethoden für gleichartige Geschäftsvorfälle und Ereignisse anzuwenden. 0 [IFRS 10:B94], Changes in a parent's ownership interest in a subsidiary that do not result in the parent losing control of the subsidiary are equity transactions (i.e. it has investors that are not related parties of the entity. IFRS 10 includes application guidance for assessing control over such entities. endstream endobj 345 0 obj <> endobj 346 0 obj <>/ExtGState<>/Font<>/ProcSet[/PDF/Text]/Properties<>/MC1<>>>/XObject<>>>/Rotate 0/TrimBox[434.62 0.946091 854.404 595.276]/Type/Page>> endobj 347 0 obj <>stream Technical Summary This extract has been prepared by IASC Foundation staff and has not been approved by the IASB. In addition, IFRS 10 provides an exemption from consolidation for an entity that meets the definition of an “investment entity” (such as certain investment or mutual funds). * Added by Sale or Contribution of Assets between an Investor and its Associate or Joint Venture amendments, effective 1 January 2016, however, the effective date of the amendment was later deferred indefinitely. "/D��,��@�s�(��4�A�5{������=�T�@����E �F�wͫa�6��ikW. BC8 IFRS 10 replaces the requirements and guidance in IAS 27 relating to consolidated financial statements. Such returns must have the potential to vary as a result of the investee's performance and can be positive, negative, or both. An investor considers all relevant facts and circumstances when assessing whether it controls an investee.

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