أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
The subsidiary has been acquired only so that it can be re-sold within a short time.
Subsidiary excluded from being consolidated, if the subsidiary is investment entity according to the IFRS10, it measure at fair value through profit and loss According to IFRS9
under IFRS5. Consolidation is not required where temporary control is
acquired because the subsidiary is held exclusively with a view to its
subsequent disposal in the near future.
You should not unify the company's consolidated financial statements in the following cases: - It was a holding company controlled by a temporary subsidiary due to the purchase of the company has been only for the purpose of resale in the near future. - If the company operates under strict restrictions, so long-term leads to weak ability to transfer funds to the holding company to a large extent In these cases must be accountability for the companies as investments, according to International Accounting Standard came ninth and thirty Financial Instruments: Recognition and Measurement.
هل تحتاج لمساعدة في كتابة سيرة ذاتية تحتوي على الكلمات الدلالية التي يبحث عنها أصحاب العمل؟