|Publication type:||Contribution to magazine or newspaper|
|Title:||Comments on ED 10 consolidated financial statements|
|Published in:||IASB Insight|
|Publisher / Ed. Institution:||International Accounting Standards Board|
|Subjects:||ED 10; IAS27|
|Subject (DDC):||657: Accounting|
|Abstract:||The Center for Accounting & Controlling of the Zurich University of Applied Sciences appreciates the opportunity to comment on ED 10. We hope that our comments may be useful for the further development of this relevant accounting standard. Due to the factual issue that SPEs were not consolidated in the past on a consistent basis and due to actual diverting interpretations of IAS 27 we consider the efforts to merge the IAS 27 accounting standard and the SIC-12 Interpretation into a new IFRS Standard a very positive development.|
|Fulltext version:||Published version|
|License (according to publishing contract):||Licence according to publishing contract|
|Departement:||School of Management and Law|
|Appears in Collections:||Publikationen School of Management and Law|
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