NEW CONTROL MODEL UNDER IFRS 10
Journal Name:
- Muhasebe ve Vergi Uygulamaları Dergisi
Keywords (Original Language):
| Author Name | University of Author | Faculty of Author |
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Abstract (2. Language):
Consolidated financial statements are the financial statements of a group of entities that are presented as being a single economic entity. IFRS 10 Consolidated Financial Statement (revised by IASB in 2011) provides methodology for preparing and presenting consolidated financial statements. Beside the consolidation methodology, IFRS 10 includes guidance on how to determine the level of control over the investee. The aim of this study is to examine the new control model and its process under IFRS 10.
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Abstract (Original Language):
Konsolide finansal tablolar bir topluluk iginde yer alan i§letmelerin fi-nansal tablolarini tek bir ekonomik i§letme gibi sunan finansal tablolardir. TFRS 10 Konsolide Finansal Tablolar (2011 ylindan UMSK tarafindan revise edilen) konsolide finansal tablolarin hazirlanmasi ve sunumuna yone-lik metodolojileri igermektedir. Konsolidasyon methodalojisinin yanisira, TFRS 10, yatirim yapilan i§letme uzerinde sahip olunan kontrolun dere-cesinin belirlenmesi konusunda bilgiler igermektedir. Bu gali§manin amaci TFRS 10'da yer alan yeni control modelini ve sureglerini incelemektir.
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