Sign-In
Cart
IFRS 10 in Practice: Practical Control, Consolidation Judgements, and Group Reporting Under IFRS 10
Paperback
Series: Ifrs in Practice
Publisher: Independently Published
Published: May 28 2026
Pages: 252
Weight: 0.75
Height: 0.53 Width: 6.00 Depth: 9.00
Language: English
IFRS 10 in Practice is a professional guide to consolidated financial statements, control assessment, group reporting, and consolidation judgement under International Financial Reporting Standards.
The book explains IFRS 10 through a practical finance and audit lens. It focuses on the decisions that preparers, auditors, directors, consultants, analysts, and accounting students face when they assess whether one entity controls another entity and whether consolidation applies.
IFRS 10 requires more than a simple ownership percentage test. A parent consolidates an investee when it has power over the investee, exposure or rights to variable returns, and the ability to use power to affect those returns. The book explains each part of this model in clear professional language, with attention to voting rights, contractual arrangements, structured entities, potential voting rights, protective rights, substantive rights, de facto control, principal-agent analysis, non-controlling interests, and loss of control.
The guide starts with the purpose and scope of IFRS 10 and explains the concept of consolidated financial statements. It then defines parent, subsidiary, and group reporting boundaries. It also clarifies the relationship between IFRS 10, IFRS 12, and IAS 28, helping readers distinguish subsidiaries from associates, joint ventures, structured entities, and financial assets.
The second part of the book examines the control model in detail. It explains power over the investee, variable returns, the link between power and returns, protective rights, substantive rights, and principal-agent assessments. Readers learn why legal ownership alone rarely gives a complete answer and why professional judgement must rest on rights, relevant activities, decision-making authority, and economic exposure.
The third part applies IFRS 10 to complex structures. It discusses structured entities, special purpose vehicles, potential voting rights, decision-making rights, de facto control, dispersed shareholdings, changes in ownership interests, loss of control, and deconsolidation. These areas often create accounting risk because small changes in rights, contracts, ownership, or governance may change the consolidation outcome.
The final part explains consolidation accounting in practice. It covers consolidation adjustments, elimination entries, intragroup transactions, unrealised profits, non-controlling interests, goodwill, business combination linkages, presentation, disclosure, and common application errors. The book gives readers a practical view of how the control conclusion flows into group financial statements.
IFRS 10 in Practice is written for finance professionals who need technical clarity without excessive theory. It is suitable for accountants preparing group accounts, auditors reviewing consolidation files, CFOs managing reporting risk, lecturers teaching IFRS, consultants advising on group structures, and students preparing for advanced accounting examinations.
The book helps readers build a defensible IFRS 10 assessment file, identify common consolidation errors, understand structured entity risks, assess control beyond ownership percentages, and explain judgement clearly in financial statement disclosures.
For professionals dealing with IFRS reporting, mergers and acquisitions, group restructurings, fund structures, investment entities, private equity vehicles, special purpose vehicles, or multinational subsidiaries, IFRS 10 in Practice provides a structured reference for applying the standard with discipline and professional judgement.
Also from
Faccia, Alessio
Essential EPCIC Contracts Guide: Success Strategies for Managers and Practitioners
Faccia, Alessio
Paperback
Illicit Core, Speculative Mantle: Peeling Back the Layers of the Bitcoin Market
Faccia, Alessio
Paperback
Let's hold tight our steering wheel! Keeping the AI still in the copilot seat
Faccia, Alessio
Paperback
Real Estate IFRS Accounting and Operations: Practical Guidance on IFRS and Financial Management
Faccia, Alessio
Paperback
Family Offices and Ultra-High-Net-Worth Individuals in the UAE: A Strategic Overview
Torrebruno, Gaetano Emanuele
Faccia, Alessio
Paperback
The Arrogance of Ignorance: The Comfort of Knowing Nothing in the Age of AI
Faccia, Alessio
Paperback
Discipline in Business and Cash Management: Operating Rules for Firms That Last
Faccia, Alessio
Paperback
Copilota Intelligente e Artificiale: Mantenere il controllo nell'era della IA
Faccia, Alessio
Paperback
Critical Thinking in Data Analytics: Logic, Bias, Persuasion, Storytelling, and Scepticism in Practice
Faccia, Alessio
Paperback
Pecora Nera Ambiziosa: Liberati dalla cattiva educazione finanziaria ricevuta da scuola e famiglia
Faccia, Alessio
Paperback
Avventure nella Saggezza Finanziaria: Un Percorso verso la Cultura Finanziaria e il Successo
Faccia, Alessio
Paperback
The Startup Survival Code: Decisions which separate profitable founders from failed entrepreneurs
Faccia, Alessio
Paperback
Machines That Decide: How Automated Systems Influence Finance, Politics, and Business
Faccia, Alessio
Paperback
AI Is Watching: How Algorithms Observe Behaviour, Influence Decisions, and Shape Markets
Faccia, Alessio
Paperback
Prompt or Perish: Professional Survival in a World Controlled Through AI Instructions
Faccia, Alessio
Paperback
Buying Your First Home Without Costly Mistakes: A First-Time Buyer's Guide to Smart Property Decisions
Faccia, Alessio
Paperback
Life Feels Empty Without a Pet: The Deep Bond Between People, Dogs, Cats, and Home
Faccia, Alessio
Pancescu, Maria Monica
Paperback
Basketball Intelligence: Finance, Risk, AI and Data Analytics for Professional Sports Franchises
Faccia, Alessio
Paperback
Basel III Final Reforms for Bank Auditors: Output Floor, FRTB, Credit Risk and Operational Risk Testing
Faccia, Alessio
Paperback
Store Now, Decrypt Later: Quantum Risk, Delayed Breach, and the Fragility of Encrypted Data
Faccia, Alessio
Weinberg, Abraham Itzhak
Paperback
Treasury Management: Hedging Mechanics, Treasury Governance and Decision Frameworks
Itani, Rania
Faccia, Alessio
Paperback
MiCA Compliance for Banks: A Practical Guide to Digital Asset Custody and Stablecoin Issuance
Faccia, Alessio
Paperback
Also in
Accounting
1929: Inside the Greatest Crash in Wall Street History--And How It Shatteredâ a Nation
Sorkin, Andrew Ross
Hardcover
How to Get Rich in American History: 300 Years of Financial Advice That Worked (& Didn't)
Moore Phd, Joseph S.
Hardcover
Bookkeeping - Accounting for Small Business: A Quickstudy Laminated Reference Guide
Epstein, Lita
Other
Indispensable: How to Become the Company That Your Customers Can't Live Without
Calloway, Joe
Hardcover
Too Big to Fail: The Inside Story of How Wall Street and Washington Fought to Save the Financial System--and Themselves
Sorkin, Andrew Ross
Paperback
1929: Inside the Greatest Crash in Wall Street History--And How It Shatteredâ a Nation (Large Print Edition)
Sorkin, Andrew Ross
Paperback
Accounting for Beginners (All-in-One): Everything You Need to Learn Financial & Managerial Accounting Even Without Prior Experience. Master Financial
Publications, Finance Knights
Paperback
Tax-Free Wealth: How to Build Massive Wealth by Permanently Lowering Your Taxes
Wheelwright, Tom
Paperback
Ofertas de $100M: Cómo presentar ofertas tan buenas que la gente sienta que es estúpida si dice que no
Hormozi, Alex
Hardcover
$100m Lost Chapters: Lost Treasures from $100M Offers, $100M Leads, and $100M Money Models
Hormozi, Alex
Hardcover
Obvious Adams -- The Story of a Successful Businessman: New Business Edition
Updegraff, Robert R.
Paperback
Hide Your Assets and Disappear: A Step-By-Step Guide to Vanishing Without a Trace
Pankau, Edmund
Paperback
Financial Intelligence: A Manager's Guide to Knowing What the Numbers Really Mean
Berman, Karen
Knight, Joe
Hardcover
The Problem with Personalization: How Advertisers Learned to Make and Break Us from Ancient Times to the AI Age
Turow, Joseph
Hardcover
Alchemy: The Dark Art and Curious Science of Creating Magic in Brands, Business, and Life
Sutherland, Rory
Paperback
The House of Morgan: An American Banking Dynasty and the Rise of Modern Finance
Chernow, Ron
Paperback
Odds Are It's Marketing: A Practical Guide to Spotting Trends, Building Strategy, and Driving Growth
Ling, Shanise
Paperback
Prospectos de $100M: Cómo conseguir que los desconocidos quieran comprar lo que vendes
Hormozi, Alex
Paperback
Financial Literacy for All: Disrupting Struggle, Advancing Financial Freedom, and Building a New American Middle Class
Bryant, John Hope
Paperback
El Hombre Más Rico De Babilonia - Richest Man In Babylon - Spanish Edition
Clason, George S.
Paperback
Payments Systems in the U.S.: A Guide for the Payments Professional
Loftesness, Scott
Benson, Carol Coye
Jones, Russ
Paperback
The Richest Man in Babylon - The Original 1926 Classic (Reader's Library Classics)
Clason, George S.
Paperback
Twenty Ads That Shook the World: The Century's Most Groundbreaking Advertising and How It Changed Us All
Twitchell, James
Paperback
Yes!: 50 Scientifically Proven Ways to Be Persuasive
Martin, Steve J.
Cialdini, Robert
Goldstein, Noah J.
Paperback
Choose FI: Your Blueprint to Financial Independence
Barrett, Brad
Mendonsa, Jonathan
Mamula, Chris
Paperback
Ultimate Guide to Social Media Marketing: Master Today's Top Platforms, Build Impactful Campaigns, Track and Improve Results
Blake, Roberto
Butow, Eric
Garcia, Stephanie
Paperback
The Redleaf Calendar-Keeper 2026: A Record-Keeping System for Family Child Care Professionals
Press, Redleaf
Hardcover
The Accounting Game: Basic Accounting Fresh from the Lemonade Stand
Mullis, Darrell
Orloff, Judith
Paperback
No Bullsh*t Branding: A Step-By-Step Guide to Discover, Design, and Deliver Your Brand
Martin, James
Hardcover
The Lords of Easy Money: How the Federal Reserve Broke the American Economy
Leonard, Christopher
Paperback
Financial Statements: A Step-By-Step Guide to Understanding and Creating Financial Reports (Over 200,000 Copies Sold!)
Ittelson, Thomas
Paperback
No New Things: A Radically Simple 30-Day Guide to Saving Money, the Planet, and Your Sanity
Piper, Ashlee
Hardcover
Credit to the Nation: Eastern European Jewish Immigrant Bankers and the Shaping of American Finance, 1873-1930
Kobrin, Rebecca
Hardcover
Better Selling Through Storytelling: The Essential Roadmap to Becoming a Revenue Rockstar
Livesay, John
Paperback
Spark Brilliance: How the Science of Positive Psychology Will Ignite, Engage, and Transform Your Team
Insinger, Jackie
Hardcover
Accounting All-In-One for Dummies (+ Videos and Quizzes Online)
Kraynak, Joseph
Boyd, Kenneth W.
Taillard, Michael
Paperback
The 22 Immutable Laws of Branding: How to Build a Product or Service Into a World-Class Brand
Ries, Al
Ries, Laura
Paperback
Mortgages 101: Quick Answers to Over 250 Critical Questions about Your Home Loan
Reed, David
Paperback
Trust Is the Strategy: Building Your Law Firm's Brand With Integrity
Hargroder, Megan
Amarir, Molly
Paperback
The Truth about College: The Essential Guide for Parents and Teens--So You Can Make the Right Choice Together
Edelman, Ric
Hardcover
The Accounting for the Numberphobic: A Survival Guide for Small Business Owners
Fotopulos, Dawn
Paperback
The Wealthy Barber, Updated 3rd Edition: Everyone's Commonsense Guide to Becoming Financially Independent
Chilton, David
Paperback
The Next Millionaire Next Door: Enduring Strategies for Building Wealth
Fallaw, Sarah Stanley, PH. D.
Stanley, Thomas J., PH. D.
Paperback
Financial Intelligence for Entrepreneurs: What You Really Need to Know about the Numbers
Berman, Karen
Knight, Joe
Paperback
The Power of Visual Storytelling: How to Use Visuals, Videos, and Social Media to Market Your Brand
Walter, Ekaterina
Gioglio, Jessica
Paperback
Inventory Log: Large Inventory Log Book - 120 Pages for Business and Home - Perfect Bound
Press, Red Tiger
Paperback
Billion Dollar Whale: The Man Who Fooled Wall Street, Hollywood, and the World
Hope, Bradley
Wright, Tom
Paperback
$100M Offers Summary and Workbook: How To Make Offers So Good People Feel Stupid Saying No
Hormozi, Alex
Hardcover
So, You Want To Be An Internal Audit Rock Star?: Leadership Competencies to Help You Thrive
Rogers, Shane M.
Paperback
Keyboard Rich: How Anyone Can Earn Six Figures from Home with a Simple Bookkeeping Business
Von Fumetti, Bill
Paperback
The Path to Sustained Excellence: Strategy, Culture and Team: The Story of WSFS into the 21st Century
Kriegstein, Brittany
Turner, Mark A.
Simon, Lizzie
Hardcover
The McGraw-Hill 36-Hour Course: Accounting
Dixon, Robert L.
Arnett, Harold E.
Davidoff, Howard
Paperback
Cashvertising: How to Use More Than 100 Secrets of Ad-Agency Psychology to Make Big Money Selling Anything to Anyone
Whitman, Drew Eric
Paperback
The Luxury Strategy: Break the Rules of Marketing to Build Luxury Brands
Kapferer, Jean-Noël
Bastien, Vincent
Hardcover
No B.S. Guide to Making Them Believe: How John R. Brinkley Used His 21 Lost Marketing Secrets to Build a Notorious Medical Empire and Make Millions
Kessler, Chip
Kennedy, Dan S.
Paperback
Fearless Farm Finances: Farm Financial Management Demystified
Padgham, Jody L.
Dietmann, Paul
Chase, Craig
Paperback
It's Not About You: Winning New Business In A Crowded Agency World
Boehler, Robin
Boehler, Stephen
Paperback
Financial Literacy for All: Disrupting Struggle, Advancing Financial Freedom, and Building a New American Middle Class
Bryant, John Hope
Hardcover
How To Write An Inspired Creative Brief, 3rd Edition: A creative's advice on the first step of the creative process
Ibach, Howard
Paperback
The Illusion of Choice: 161/2 Psychological Biases That Influence What We Buy
Shotton, Richard
Paperback
Hug Your Customers: The Proven Way to Personalize Sales and Achieve Astounding Results
Mitchell, Jack
Hardcover
$100m Lost Chapters: Lost Treasures from $100M Offers, $100M Leads, and $100M Money Models
Hormozi, Alex
Paperback
Marketing Made Simple: A Step-By-Step Storybrand Guide for Any Business
Peterson, J. J.
Miller, Donald
Paperback
Failure Factory: How Baltimore City Public Schools Deprive Taxpayers and Students of a Future
Papst, Chris
Paperback
Accounting and QuickBooks - 2 in 1: Learn How to Use Small Business Bookkeeping Software for Beginners
Ellis, Kevin
Paperback
Financial Literacy for Managers: Finance and Accounting for Better Decision-Making
Lambert, Richard A.
Paperback
$100M Leads Summary & Workbook: How to Get Strangers To Want To Buy Your Stuff
Hormozi, Alex
Paperback
The Wealth of Nations: Complete (Royal Collector's Edition) (Case Laminate Hardcover with Jacket)
Smith, Adam
Hardcover
Damn Right!: Behind the Scenes with Berkshire Hathaway Billionaire Charlie Munger
Lowe, Janet
Paperback
The Micro-Script Rules: How to tell your story (and differentiate your brand) in a sentence...or less.
Schley, Bill
Paperback
Contemporary Financial Intermediation
Thakor, Anjan V.
Boot, Arnoud W. a.
Greenbaum, Stuart I.
Hardcover
Ways and Means: Lincoln and His Cabinet and the Financing of the Civil War
Lowenstein, Roger
Paperback