Research Article

NEW CONTROL MODEL UNDER IFRS 10

Volume: 9 Number: 1 March 1, 2016
  • Aylin Poroy Arsoy
Journal of Accounting and Taxation Studies Cover
Journal of Accounting and Taxation Studies
PDF Download
TR EN

NEW CONTROL MODEL UNDER IFRS 10

Abstract

Consolidated financial statements are the financial statements of a group of entities that are presented as being a single economic entity. IFRS 10 Consolidated Financial Statement (revised by IASB in 2011) provides methodology for preparing and presenting consolidated financial statements. Beside the consolidation methodology, IFRS 10 includes guidance on how to determine the level of control over the investee. The aim of this study is to examine the new control model and its process under IFRS 10.

Keywords

References

  1. Grand Thornton.2011.Under Control: A practical Guide to Applying IFRS 10 Consolidated Financial Statements
  2. Mackenzie Bruce, Coetsee Danie, Njikizana Tapiwa, Chamboko Raymond, Colyvas Blaise, Hanekom Brandon. 2013. Interpretation and Application of
  3. International Financial Reporting Standards, Wiley, USA
  4. Pricewaterhousecoopers.2011. Practical Guide to IFRS: Consolidated Financial Statements, Redefining Control
  5. Ernst&Young.2013. Applying IFRS: IFRS 10 Consolidated Financial Statements, Challenges in Adopting and Applying IFRS 10

Details

Primary Language

English

Subjects

Business Administration

Journal Section

Research Article

Authors

Aylin Poroy Arsoy This is me
Türkiye

Publication Date

March 1, 2016

Submission Date

December 16, 2015

Acceptance Date

January 12, 2016

Published in Issue

Year 2016 Volume: 9 Number: 1

IZ

https://izlik.org/JA87XB58LY

Cite

RIS / Bibtex
APA
Poroy Arsoy, A. (2016). NEW CONTROL MODEL UNDER IFRS 10. Journal of Accounting and Taxation Studies, 9(1), 1-13. https://izlik.org/JA87XB58LY
AMA
1.Poroy Arsoy A. NEW CONTROL MODEL UNDER IFRS 10. JATS. 2016;9(1):1-13. https://izlik.org/JA87XB58LY
Chicago
Poroy Arsoy, Aylin. 2016. “NEW CONTROL MODEL UNDER IFRS 10”. Journal of Accounting and Taxation Studies 9 (1): 1-13. https://izlik.org/JA87XB58LY.
EndNote
Poroy Arsoy A (March 1, 2016) NEW CONTROL MODEL UNDER IFRS 10. Journal of Accounting and Taxation Studies 9 1 1–13.
IEEE
[1]A. Poroy Arsoy, “NEW CONTROL MODEL UNDER IFRS 10”, JATS, vol. 9, no. 1, pp. 1–13, Mar. 2016, [Online]. Available: https://izlik.org/JA87XB58LY
ISNAD
Poroy Arsoy, Aylin. “NEW CONTROL MODEL UNDER IFRS 10”. Journal of Accounting and Taxation Studies 9/1 (March 1, 2016): 1-13. https://izlik.org/JA87XB58LY.
JAMA
1.Poroy Arsoy A. NEW CONTROL MODEL UNDER IFRS 10. JATS. 2016;9:1–13.
MLA
Poroy Arsoy, Aylin. “NEW CONTROL MODEL UNDER IFRS 10”. Journal of Accounting and Taxation Studies, vol. 9, no. 1, Mar. 2016, pp. 1-13, https://izlik.org/JA87XB58LY.
Vancouver
1.Aylin Poroy Arsoy. NEW CONTROL MODEL UNDER IFRS 10. JATS [Internet]. 2016 Mar. 1;9(1):1-13. Available from: https://izlik.org/JA87XB58LY

Creative Commons Lisansı
This Journal Licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

This license allows reusers to distribute, remix, adapt, and build upon the material in any medium or format for noncommercial purposes only, and only so long as attribution is given to the creator.