Zmiany w zakresie konsolidacji sprawozdań finansowych MSSF 10 Skonsolidowane sprawozdania finansowe
Changes in consolidation of financial statements. IFRS 10 Consolidated Financial Statements

Summary/Abstract: The purpose of this paper is presentation and analysis of the existing regulations under IFRS 10 Consolidat-ed Financial Statements. The article includes analysis of the elements of control. The paper relates to and analyses IFRSs views on power over the investee, exposure, or rights, to variable returns from its involve-ment with the investee and the ability to use its power over the investee to affect the amount of the inves-tor’s returns. The research method used include descriptive analysis.

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