IFRS 10 Consolidated financial statements: Reporting alert

Ensure your accounting and reporting systems are up to date when preparing consolidated financial statements with this reporting alert on International Financial Reporting Standard (IFRS) 10. Illustrative examples are included.

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CPA Canada Reporting Alert: IFRS 10 Consolidated Financial Statements highlights the basic requirements of IFRS 10, considers possible business implications, and suggests an action plan to implement the standard.

Key features and significance of IFRS 10

This document summarizes the essential aspects and implications of IFRS 10, with information on:

  • the objective and scope of IFRS 10
  • how IFRS 10 defines and applies the concept of “control”
  • the main ways IFRS 10 differs from previous accounting standards on this subject

How will IFRS 10 impact your organization?

Gain a better understanding of how IFRS 10 may affect your organization, including:

  • systems and process
  • data collection
  • key performance metrics
  • contractual arrangements
  • communications with investors

How does IFRS 10 affect smaller organizations?

This document also includes a detailed appendix on how IFRS 10 impacts smaller organizations, with a table addressing common questions that arise when applying IFRS 10.

Successfully adopt IFRS 10

Find practical tips and ideas for how to prepare an IFRS 10 implementation plan, including:

  • specific milestones
  • data gathering considerations
  • other implementation recommendations


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