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What is the approach to be followed when different subsidiaries have different accounting policies?
in IFRS 10 - Consolidated Financial Statements by Level 2 Member (2.8k points)
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IFRS 10.19 "parent shall prepare consolidated financial statements using uniform accounting policies for like transactions and other events in similar circumstances"

However in practice, you need to adjust the subsidiary accounts to reflect the policies of the parent for the similar transactions and events.
by Level 5 Member (25.6k points)