REQUIREMENTS AND PRINCIPLES OF FINANCIAL REPORTING IN IFRS

According to the specified standard, separate financial statements are statements prepared by the parent company (i.e. the investor having control over the subsidiary) or the investor exercising joint control over the investee or having significant influence over it, in which investments are accounted for at cost or in accordance with IFRS (IFRS) 9 "Financial Instruments". Separate financial statements must be prepared in accordance with all applicable IFRS.

Publication Details

Journal
Zenodo (CERN European Organization for Nuclear Research)
Published
2024-12-26
DOI
https://doi.org/10.5281/zenodo.14556868
Primary Topic
Enzyme Production and Characterization
Type
article
Field-Weighted Citation Impact
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article

REQUIREMENTS AND PRINCIPLES OF FINANCIAL REPORTING IN IFRS

Zenodo (CERN European Organization for Nuclear Research)
Enzyme Production and Characterization
article

REQUIREMENTS AND PRINCIPLES OF FINANCIAL REPORTING IN IFRS

article en

Abstract

According to the specified standard, separate financial statements are statements prepared by the parent company (i.e. the investor having control over the subsidiary) or the investor exercising joint control over the investee or having significant influence over it, in which investments are accounted for at cost or in accordance with IFRS (IFRS) 9 "Financial Instruments". Separate financial statements must be prepared in accordance with all applicable IFRS.

Zenodo (CERN European Organization for Nuclear Research)
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Enzyme Production and Characterization
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REQUIREMENTS AND PRINCIPLES OF FINANCIAL REPORTING IN IFRS · Zenodo (CERN European Organization for Nuclear Research) (2024) | TGRS Research Map | TGRS