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Control IFRS y Consolidación

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Control IFRS y Consolidación

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Quiz sobre IFRS 10 y NIC 27

Created by

RETO VERIFICADOR
RETO VERIFICADOR
United States

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Control IFRS y Consolidación
 

Control IFRS y ConsolidaciónOnline version

Quiz sobre IFRS 10 y NIC 27

by RETO VERIFICADOR
1

El control segun IFRS 10 implica:

2

Las transacciones intercompañía en estados consolidados deben:

3

Los estados financieros conjuntos generalmente se presentan cuando:

4

La participación no controladora se presenta en:

5

NIC 27 regula:

Explicación

La clave es dirigir políticas, no necesariamente poseer una mayoría.

Se eliminan para evitar doble conteo de resultados y saldos.

Se presentan cuando hay control conjunto sobre una entidad o acuerdo.

La NCI aparece dentro de los estados consolidados.

NIC 27 aborda los estados separados de una entidad.

 
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