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Consolidated and Separate Financial Statements: Aligning SMEs with IFRS 10
July 30, 2025by Dr Dawkins Brown
The 2025 edition of the IFRS for SMEs Accounting Standard introduces significant updates to Section 9: Consolidated and Separate Financial Statements. These revisions are designed to align the concept of control with IFRS 10 Consolidated Financial Statements while maintaining the simplified framework suitable for SMEs. For many small and medium-sized entities, understanding when and how...
