Publication type: Contribution to magazine or newspaper
Title: Comments on ED 10 consolidated financial statements
Authors: Passardi, Marco
Blaser, Felix
Pezzotta, Davide
Esch, Corinna
Mueller, M
Published in: IASB Insight
Issue Date: 23-Mar-2009
Publisher / Ed. Institution: International Accounting Standards Board
ISSN: 1474-2667
Language: English
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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