06 Jun ASSUME YOU ARE THE CPA FOR A
Acc week 4
“Disclosures in Intercompany Investments” Please respond to the following:
- From the first e-Activity, compare the objectives and disclosure requirements of IFRS 11, IAS 28 and current GAAP requirements for investments in subsidiaries. Give your opinion on the usefulness of the significant judgments and assumptions used by a company in whether it has control or influence.
- Assume you are the CPA for a multinational company involved in several joint arrangements. Identify the areas you would review and the actions you would take in preparation for the change from IAS 31 to IFRS 11.
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