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Both Persons Must Complete a Separate Financial Statement and Provide it to the Other Form

Both Persons Must Complete a Separate Financial Statement and Provide it to the Other Form

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assalamualaikum friends welcome to lecture 32 of SBR IFRS 10. which is Consolidated financial statement now as far as 10 I have divided into two parts okay so this is part one of two and the next lecture which is lecture 33 will be part two of it so in this part we are going to focus on definitions Consolidated statement of financial position the statement of profit and loss control impairment of Goodwill exemptions from consolidation so starting with the definition okay IFRS 10 says okay that a parent okay needs to prepare Consolidated financial statements okay so this are the following definition you need to understand what is a parent and what is a subsidiary okay a parent is an entity that controls another entity a subsidiary is an entity that is controlled by that entity another entity controlled so parent is controlling the subsidiary parent is having a control over a subsidiary understanding an investor controls an investing who is the investor the parent who is the university t

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