Effects of adopting IFRS 10 and IFRS 11 on consolidated financial statements: an exploratory research

Purpose: This paper investigates how the adoption of IFRS 10 and IFRS 11 affected consolidated financial statements. Specifically, the paper explores whether entities adopted mandatorily or voluntarily both IFRS, whether expressly declared effects, whether considered those effects as material and wh...

Full description

Bibliographic Details
Main Author: Lopes, A. I. (author)
Other Authors: Lopes, M. (author)
Format: article
Language:eng
Published: 2019
Subjects:
Financial reporting
Consolidation package adoption
Effects of adopting IFRS
IFRS 10 adoption
IFRS 11 adoption
Restated information
M41
M48
Online Access:http://hdl.handle.net/10071/17408
Country:Portugal
Oai:oai:repositorio.iscte-iul.pt:10071/17408

Internet

http://hdl.handle.net/10071/17408

Similar Items