Browsing Research Articles (University of Pretoria) by Subject "IAS 27"

Browsing Research Articles (University of Pretoria) by Subject "IAS 27"

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  • Subsidiaries acquired exclusively with a view to resale - a new approach 
    Tomes, Tania; Venter, Elmar Retief (South African Institute of Chartered Accountants, 2005-11)
    The previous version of AC 132, Consolidated Financial Statements and Accounting for Investments in Subsidiaries, contained an exemption from the consolidation of a subsidiary where control is intended to be temporary ...