PPT-IFRS 10 Consolidated Financial Statements

Consolidation for Fund Managers Todays agenda Background and objectives New definition of control Consolidation for fund managers Application under the local laws Investment entities. brPage 1br Copyright IFRS Foundation brPage 2br Copyright IFRS Foundation brPage 3br Copyright IFRS Foundation brPage 4br Copyright IFRS Foundation F. Montes-. Negret. FinSAC. Coordinator, Vienna. October 21, 2014. Introduction. Welcoming Remarks;. We are certainly living in interesting times!. Major changes in the accounting, regulatory and institutional frameworks worldwide and in particular in the EU following the crisis;. October and November 2012. Agenda. FICA. Money Laundering legislation. Defines: Money Laundering offence Reporting obligation. Definition. Financial Intelligence Centre. www.pwc.ie/banking. 22 October 2014. Agenda. Background to IFRS 9: The project and timetable for implementation. Classification and measurement. Overview of Expected credit losses in IFRS . 9. Implementation . 1. The . IFRS for SMEs. Topic 1.5. Sections 3–8, 10, 30, 32 and 33 Financial Statement Presentation. 2. © 2011 IFRS Foundation. 2. . This PowerPoint presentation was prepared by IFRS Foundation education staff as a convenience for others. It has not been approved by the IASB. . Lecture 05 & 06. IAS 27 . Consolidated and Separate Financial Statements . IFRS 3. Business Combinations . Sajid. Shafiq, ACA. IAS 27-Overview. Introduction to Group Accounts. Consolidated Statement of Financial Position of a Subsidiary. What is a consolidated bus stop?. . A consolidated bus stop is a centralized stop that is designed to reduce the ride time to and from school.. Sign up and use of these bus stop locations are strictly voluntary for CMS students. Once a commitment is made to use the stop, both morning and afternoon, then the bus stop based on the residence address is eliminated. The consolidated stop will be the only stop assigned to that student. . Dale Gordon. Aerojet. . Rocketdyne. July 16, 2014. 2. 3. Appearance . Matters. 4. APPEARANCE - FORMALITY OF THE AUDIT. PUNCTUALITY - DO NOT WASTE AUDITEE TIME. PREPAREDNESS - CRITICAL TO SUCCESS. FAIRNESS - BE UNDERSTANDING OF ERRORS. Prepared by: Michael Wells. Date: June 13-17, 2016. Addis Ababa. Aims. Understand. the . concepts underlying the accounting for business combinations and presenting consolidated financial statements. For the threemonth periodended January31, 2019 and 2018(Unaudited) Interim condensed onsolidated statementof financial positionInterim condensed onsolidated statementf loss and comprehensive loss Inte Mogo Inc For the years ended 31 December2020and 2019F-1KPMG LLPChartered Professional AccountantsPO Box 10426 777 Dunsmuir StreetVancouver BC V7Y 1K3Telephone 604 691-3000Fax 604 691-3031wwwkpmgcaREPO Persons Who Transport Hazardous Materials. HMCRP HM-08: published as HMCRP Report 6, . Feasibility of a Consolidated Security Credential for Persons Who Transport Hazardous Materials. .. Consolidated HazMat Security Credential. n. a. n. cial. . R. e. p. o. rting. . S. t. a. n. d. a. rds. (. I. F. R. S. ). S. u. b. :. . F. i. n. a. n. c. ial. . R. e. p. o. r. ting. . a. n. d. . A. n. a. l. y. sis. C. o. u. r. s. e. . :. Saturday 17th March 2018. Korolevu. , FIJI. 1. Acknowledgements. This presentation is based on various documents including. IFRS for SMEs,. published by IASB. 2015 Amendments to the IFRS for SMEs. published by IASB.