IFRS 10 Consolidated Financial Statements

E453773

Accounting standard International Financial Reporting Standard

IFRS 10 Consolidated Financial Statements is an international accounting standard that sets out principles for presenting and preparing consolidated financial statements when an entity controls one or more other entities.

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All labels observed (2)

Label	Occurrences
IFRS 10 Consolidated Financial Statements canonical	4
IFRS 10 Basis for Conclusions document	1

How this entity was disambiguated

This entity first appeared as the object of triple T4575891 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: IFRS 10 Consolidated Financial Statements
Context triple: [International Financial Reporting Standards, hasStandard, IFRS 10 Consolidated Financial Statements]

A. IFRS
IFRS (International Financial Reporting Standards) is a globally used set of accounting standards designed to bring transparency, comparability, and consistency to financial statements across different countries.
B. International Financial Reporting Standards
International Financial Reporting Standards are a globally recognized set of accounting rules and principles designed to bring transparency, consistency, and comparability to financial statements across different countries.
C. FASB Accounting Standards Codification
The FASB Accounting Standards Codification is the single, authoritative source of nongovernmental U.S. GAAP, organizing all relevant accounting standards into a comprehensive, structured framework.
D. ASC 805 Business Combinations
ASC 805 Business Combinations is a U.S. GAAP accounting standard that provides guidance on how companies should recognize, measure, and disclose assets, liabilities, and goodwill arising from mergers and acquisitions.
E. Statements of Financial Accounting Standards
Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: IFRS 10 Consolidated Financial Statements
Target entity description: IFRS 10 Consolidated Financial Statements is an international accounting standard that sets out principles for presenting and preparing consolidated financial statements when an entity controls one or more other entities.

A. IFRS
IFRS (International Financial Reporting Standards) is a globally used set of accounting standards designed to bring transparency, comparability, and consistency to financial statements across different countries.
B. International Financial Reporting Standards
International Financial Reporting Standards are a globally recognized set of accounting rules and principles designed to bring transparency, consistency, and comparability to financial statements across different countries.
C. FASB Accounting Standards Codification
The FASB Accounting Standards Codification is the single, authoritative source of nongovernmental U.S. GAAP, organizing all relevant accounting standards into a comprehensive, structured framework.
D. ASC 805 Business Combinations
ASC 805 Business Combinations is a U.S. GAAP accounting standard that provides guidance on how companies should recognize, measure, and disclose assets, liabilities, and goodwill arising from mergers and acquisitions.
E. Statements of Financial Accounting Standards
Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
F. None of above. chosen

Statements (49)

Predicate	Object
instanceOf	Accounting standard ⓘ International Financial Reporting Standard ⓘ
amendedBy	Investment Entities amendments (2012) ⓘ Investment Entities: Applying the Consolidation Exception (2014) ⓘ Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (2014, effective date deferred) ⓘ linked to: IFRS 11 Joint Arrangements
appliesTo	Annual periods beginning on or after 1 January 2013, with earlier application permitted ⓘ
appliesWhen	An entity controls one or more other entities ⓘ
basisForConclusionsIn	IFRS 10 Basis for Conclusions document ⓘ linked to: IFRS 10 Consolidated Financial Statements
contains	Application guidance in Appendices ⓘ
controlModelBasedOn	Ability to use power to affect the amount of returns ⓘ Exposure or rights to variable returns from involvement with the investee ⓘ Power over the investee ⓘ
defines	Consolidated financial statements ⓘ Control of an investee ⓘ Investment entity ⓘ
developedBy	IASB as part of the consolidation project ⓘ
effectiveDate	1 January 2013 ⓘ
issuedBy	International Accounting Standards Board ⓘ
jurisdictionUse	Required or permitted in many countries that have adopted IFRS Standards ⓘ
language	English (official text, with authorised translations) ⓘ
objective	To establish principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities ⓘ
partOf	IFRS Standards ⓘ linked to: International Financial Reporting Standards
providesGuidanceOn	Accounting by investment entities ⓘ Agency relationships ⓘ Assessing control ⓘ Continuous assessment of control ⓘ De facto control ⓘ Potential voting rights in assessing control ⓘ Principal versus agent assessment ⓘ
relatedTo	IAS 28 Investments in Associates and Joint Ventures ⓘ IFRS 12 Disclosure of Interests in Other Entities ⓘ IFRS 3 Business Combinations ⓘ
replacedStandard	IAS 27 Consolidated and Separate Financial Statements (in respect of consolidation requirements) ⓘ SIC-12 Consolidation—Special Purpose Entities ⓘ linked to: SIC Interpretations
requires	A parent to present consolidated financial statements ⓘ Consistent reporting dates for parent and subsidiaries, with limited exceptions ⓘ Consolidation of all subsidiaries controlled by the parent ⓘ Elimination of intragroup balances and transactions ⓘ Full consolidation of subsidiaries, with non-controlling interests presented separately ⓘ Non-controlling interests to be presented within equity in the consolidated statement of financial position ⓘ Reassessment of control when facts and circumstances change ⓘ Use of uniform accounting policies for like transactions and events ⓘ
scopeExcludes	Post-employment benefit plans within the scope of IAS 19 Employee Benefits ⓘ Separate financial statements prepared in accordance with IAS 27 Separate Financial Statements ⓘ
scopeIncludes	All entities that are parents ⓘ
setsOut	Principles for the preparation of consolidated financial statements ⓘ Principles for the presentation of consolidated financial statements ⓘ linked to: IAS 1 Presentation of Financial Statements
supersedes	Consolidation requirements previously in IAS 27 ⓘ
title	Consolidated Financial Statements ⓘ

How these facts were elicited

Referenced by (5)

Full triples — surface form annotated when it differs from this entity's canonical label.

International Financial Reporting Standards → hasStandard → IFRS 10 Consolidated Financial Statements ⓘ

IFRS 3 Business Combinations → relatedTo → IFRS 10 Consolidated Financial Statements ⓘ

IFRS 10 Consolidated Financial Statements → basisForConclusionsIn → IFRS 10 Basis for Conclusions document ⓘ

linked to: IFRS 10 Consolidated Financial Statements

IFRS 11 Joint Arrangements → relatedTo → IFRS 10 Consolidated Financial Statements ⓘ

IFRS 12 Disclosure of Interests in Other Entities → relatedTo → IFRS 10 Consolidated Financial Statements ⓘ

All labels observed (2)

How this entity was disambiguated Show

Statements (49)

How these facts were elicited Show

Referenced by (5)

How this entity was disambiguated

How these facts were elicited