ICAEW.com works better with JavaScript enabled.

Exemptions from consolidating and when a can subsidiary be excluded from consolidation under FRS 102?

Technical helpsheet and flowchart to help members understand the limited situations in which a subsidiary may be excluded from consolidation under FRS 102 and the accounting treatment for such subsidiaries.


Continue reading

This content is not freely available. To access 'Exemptions from consolidating and when a can subsidiary be excluded from consolidation under FRS 102?' you need to be one of the following:

ACA student

This content is available to ACA students. If you want to start the ACA qualification there are several routes you can take

Business and Finance Professional

An internationally recognised designation and professional status from the ICAEW.

Corporate Reporting Faculty

Guiding you through the maze of new and emerging reporting requirements, ensuring you are always one step ahead..

ICAEW member

Gain access to world-leading information resources, guidance and local networks. 98% of the best global brands rely on ICAEW chartered accountants.