AASB 10 Consolidated Financial Statements
What is AASB 10 Consolidated Financial Statements?
The Australian adoption of IFRS 10: when a parent must present consolidated statements and the Australian exemption rules, the three-element control model (power over relevant activities, exposure to variable returns, and the link between them, including principal and agent analysis), consolidation procedures, non-controlling interests, loss of control, the investment entity exception, and guidance for not-for-profit entities. It comprises 22 controls organised across 5 domains, and applies in Australia.
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