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Amendments to IFRS 10 Consolidated Financial Statements
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C1A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C2A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C2B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C3At the date of initial application, an entity is not required to make adjustments to the previous accounting for its involvement with either:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C4If, at the date of initial application, an investor concludes that it shall consolidate an investee that was not consolidated in accordance with IAS 27 and SIC-12, the investor shall:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C4AIf measuring an investee’s assets, liabilities and non-controlling interests in accordance with paragraph C4(a) or (b) is impracticable (as defined in IAS 8), an investor shall:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C4B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C4CWhen an investor applies paragraphs C4–C4A and the date that control was obtained in accordance with this IFRS is later than the effective date of IAS 27 as revised in 2008 (IAS 27 (2008)), an investor shall apply the requirements of this IFRS for all periods that the investee is retrospectively consolidated in accordance with paragraphs C4–C4A. If control was obtained before the effective date of IAS 27 (2008), an investor shall apply either:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C5If, at the date of initial application, an investor concludes that it will no longer consolidate an investee that was consolidated in accordance with IAS 27 and SIC-12, the investor shall measure its interest in the investee at the amount at which it would have been measured if the requirements of this IFRS had been effective when the investor became involved with (but did not obtain control in accordance with this IFRS), or lost control of, the investee. The investor shall adjust retrospectively the annual period immediately preceding the date of initial application. When the date that the investor became involved with (but did not obtain control in accordance with this IFRS), or lost control of, the investee is earlier than the beginning of the immediately preceding period, the investor shall recognise, as an adjustment to equity at the beginning of the immediately preceding period, any difference between:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C5AIf measuring the interest in the investee in accordance with paragraph C5 is impracticable (as defined in IAS 8), an investor shall apply the requirements of this IFRS at the beginning of the earliest period for which application of paragraph C5 is practicable, which may be the current period. The investor shall adjust retrospectively the annual period immediately preceding the date of initial application, unless the beginning of the earliest period for which application of this paragraph is practicable is the current period. When the date that the investor became involved with (but did not obtain control in accordance with this IFRS), or lost control of, the investee is earlier than the beginning of the immediately preceding period, the investor shall recognise, as an adjustment to equity at the beginning of the immediately preceding period, any difference between:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C6Paragraphs 23, 25, B94 and B96–B99 were amendments to IAS 27 made in 2008 that were carried forward into IFRS 10. Except when an entity applies paragraph C3, or is required to apply paragraphs C4–C5A, the entity shall apply the requirements in those paragraphs as follows:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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References to the ‘immediately preceding period’
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C6A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C6B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Amendments to IFRS 11 Joint Arrangements
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C1A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Transition
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C1B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Joint ventures—transition from proportionate consolidation to the equity method
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C2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Joint operations—transition from the equity method to accounting for assets and liabilities
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C7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C9Any difference arising from the investment previously accounted for using the equity method together with any other items that formed part of the entity’s net investment in the arrangement in accordance with paragraph 38 of IAS 28 (as amended in 2011), and the net amount of the assets and liabilities, including any goodwill, recognised shall be:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Transition provisions in an entity’s separate financial statements
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C12An entity that, in accordance with paragraph 10 of IAS 27, was previously accounting in its separate financial statements for its interest in a joint operation as an investment at cost or in accordance with IFRS 9 shall:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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References to the ‘immediately preceding period’
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C12A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C12B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .