Effect analysis on the application of IFRS 10 compared with the IAS 27

This study investigates the changes caused on the application of IFRS 10 Consolidated Financial Statements compared with the previous guidance IAS 27 Consolidated and Separated Financial Statements on the Consolidated Financial Statements. IFRS 10 replaces the IAS 27 and is effective application sta...

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Bibliographic Details
Main Author: Morgado, Maria Salomé de Jesus Martins (author)
Format: masterThesis
Language:eng
Published: 2014
Subjects:
IFRS 10
Consolidated financial statements
IAS 27
Consolidated and finantial statements
Effect analysis
Definition of control
Contabilidade
Online Access:http://hdl.handle.net/10071/6854
Country:Portugal
Oai:oai:repositorio.iscte-iul.pt:10071/6854

Internet

http://hdl.handle.net/10071/6854

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