Article title: ACCOUNTING FOR LOSS OF CONTROL OF A PARENT COMPANY OVER A SUBSIDIARY UNDER IFRS

Article author: Bublik Diana Igorevna

Number of pages: 7

Contact mail: bublik/diana@mail.ru

Аbout the author:

Annotation:
The author considers the deconsolidation of the statements. Deconsolidations are performed when the parent sells its share in the subsidiary and loses control over it. The method of performing deconsolidation of financial statements in accordance with IFRS 10 is considered as a practical example