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IFRS 10 Consolidated Financial Statements

IFRS 10 Consolidated Financial Statements establishes principles for the presentations and preparation of consolidated financial statements when an entity controls one or more other entities.

Interests in Other Entities

This factsheet guides you through the accounting and disclosure requirements for investments in subsidiaries, joint ventures and associates.

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Registration is required to access the free version of the Issued Standards, which do not include additional documents that accompany the full standard (such as illustrative examples, implementation guidance and basis for conclusions).

Summary and timeline

Looking for the synopsis? Our IFRS 10 summary and timeline features information on current proposals and a timeline of IASB updates.

Recent amendments

All amendments issued up to and including the publication date of 1 January 2023 are included within the IFRS Foundation’s latest version of the issued standard: 2023 Issued Standard – IFRS 10. Issued amendments may, therefore, have a mandatory effective date that is later than 1 January 2023 – see below for details.

Any amendments issued after 1 January 2023 will not be included in the IFRS Foundation’s 2023 Issued Standards but will be listed below and identified as such.

See the Corporate Reporting Faculty’s annual IFRS factsheets for a more detailed discussion of recent IFRS amendments.

ICAEW factsheets and guides

The Corporate Reporting Faculty's annual IFRS factsheets provide a more detailed discussion of recent IFRS amendments.

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Practical resources including factsheets, online guides and webinars on financial and non-financial reporting.

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