Consolidation Reporting Periods IFRS for SMEs (9.16) IAS 27R.22-23
{"Image DocumentName": "Consolidation Reporting Periods IFRS for SMEs (9.16) IAS 27R.22-23", "Image ImageDescription": "The financial statements of the parent and its subsidiaries used in the preparation of the consolidated financial statements shall be prepared as of the same reporting date unless it is impracticable to do so. The financial statements of the parent and its subsidiaries used in the preparation of the consolidated financial statements shall be prepared as of the same date\u2026 When, in accordance with paragraph 22, the financial statements of a subsidiary used in the preparation of consolidated financial statements are prepared as of a date different from that of the parent\u2019s financial statements, adjustments shall be made for the effects of significant transactions or events that occur between that date and the date of the parent\u2019s financial statements. In any case, the difference between the end of the reporting period of the subsidiary and that of the parent shall be no more than three months\u2026", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}