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IFRS 10 Consolidated Financial Statements
IFRS 3 Business Combination
IFRS "". Consolidated financial Statement) & IFRS3 (Business Combination)
An accounting process used to compare two sets of records to ensure the figures are in agreement and are accurate. Reconciliation is the key process used to determine whether the money leaving an account matches the amount spent, ensuring the two values are balanced at the end of the recording period
IFRS & IAS deals with consolidation accounting
* IFRS consolidated financial statements
* IAS Separate financial statements
