Need to Know: IFRS 10 - Consolidated Financial ... - BDO Canada
Need to Know: IFRS 10 - Consolidated Financial ... - BDO Canada Need to Know: IFRS 10 - Consolidated Financial ... - BDO Canada
ContactFor further information about how BDO can assist you and your organisation,please get in touch with one of our key contacts listed below. Alternatively, please visitwww.bdointernational.com/Services/Audit/IFRS/IFRS Country Leaders where you can findfull lists of regional and country contacts.EuropeAlain FrydlenderJens FreibergTeresa MorahanEhud GreenbergRuud VergoossenReidar JensenDenis TaradovRené KrügelPauline McGeeFranceGermanyIrelandIsraelNetherlandsNorwayRussiaSwitzerlandUnited Kingdomalain.frydlender@bdo.frjens.freiberg@bdo.detmorahan@bdo.ieehudg@bdo.co.ilruud.vergoossen@bdo.nlreidar.jensen@bdo.nod.taradov@bdo.rurene.kruegel@bdo.chpauline.mcgee@bdo.co.ukAsia PacificWayne BasfordZheng Xian HongFanny HsiangKhoon Yeow TanAustraliaChinaHong KongMalaysiawayne.basford@bdo.com.auzheng.xianhong@bdo.com.cnfannyhsiang@bdo.com.hktanky@bdo.myLatin AmericaMarcelo CanettiLuis PierrendErnesto BartesaghiArgentinaPeruUruguaymcanetti@bdoargentina.comlpierrend@bdo.com.peebartesaghi@bdo.com.uyNorth America & CaribbeanArmand CapiscioltoWendy HambletonCanadaUSAacapisciolto@bdo.cawhambleton@bdo.comMiddle EastRupert DoddsAntoine GholamBahrainLebanonrupert.dodds@bdo.bhagholam@bdo-lb.comSub Saharan AfricaNigel Griffith South Africa ngriffith@bdo.co.zaThis publication has been carefully prepared, but it has been written in general terms and should be seen as broad guidance only. The publication cannot be relied upon to cover specific situationsand you should not act, or refrain from acting, upon the information contained therein without obtaining specific professional advice. Please contact your respective BDO member firm to discussthese matters in the context of your particular circumstances. Neither BDO IFR Advisory Limited, Brussels Worldwide Services BVBA, BDO International Limited and/or BDO member firms, northeir respective partners, employees and/or agents accept or assume any liability or duty of care for any loss arising from any action taken or not taken by anyone in reliance on the information inthis publication or for any decision based on it.Service provision within the international BDO network of independent member firms (‘the BDO network’) in connection with IFRS (comprising International Financial Reporting Standards,International Accounting Standards, and Interpretations developed by the IFRS Interpretations Committee and the former Standing Interpretations Committee), and other documents, as issued bythe International Accounting Standards Board, is provided by BDO IFR Advisory Limited, a UK registered company limited by guarantee. Service provision within the BDO network is coordinated byBrussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statutory seat in Brussels.Each of BDO International Limited (the governing entity of the BDO network), Brussels Worldwide Services BVBA, BDO IFR Advisory Limited and the member firms is a separate legal entity andhas no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the BDO network shall constitute or imply an agency relationship or a partnership between BDOInternational Limited, Brussels Worldwide Services BVBA, BDO IFR Advisory Limited and/or the member firms of the BDO network.BDO is the brand name for the BDO network and for each of the BDO member firms.© 2013 BDO IFR Advisory Limited, a UK registered company limited by guarantee. All rights reserved. 1304-02
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ContactFor further information about how <strong>BDO</strong> can assist you and your organisation,please get in <strong>to</strong>uch with one of our key contacts listed below. Alternatively, please visitwww.bdointernational.com/Services/Audit/<strong>IFRS</strong>/<strong>IFRS</strong> Country Leaders where you can findfull lists of regional and country contacts.EuropeAlain FrydlenderJens FreibergTeresa MorahanEhud GreenbergRuud VergoossenReidar JensenDenis TaradovRené KrügelPauline McGeeFranceGermanyIrelandIsraelNetherlandsNorwayRussiaSwitzerlandUnited Kingdomalain.frydlender@bdo.frjens.freiberg@bdo.detmorahan@bdo.ieehudg@bdo.co.ilruud.vergoossen@bdo.nlreidar.jensen@bdo.nod.taradov@bdo.rurene.kruegel@bdo.chpauline.mcgee@bdo.co.ukAsia PacificWayne BasfordZheng Xian HongFanny HsiangKhoon Yeow TanAustraliaChinaHong KongMalaysiawayne.basford@bdo.com.auzheng.xianhong@bdo.com.cnfannyhsiang@bdo.com.hktanky@bdo.myLatin AmericaMarcelo CanettiLuis PierrendErnes<strong>to</strong> BartesaghiArgentinaPeruUruguaymcanetti@bdoargentina.comlpierrend@bdo.com.peebartesaghi@bdo.com.uyNorth America & CaribbeanArmand Capisciol<strong>to</strong>Wendy Hamble<strong>to</strong>n<strong>Canada</strong>USAacapisciol<strong>to</strong>@bdo.cawhamble<strong>to</strong>n@bdo.comMiddle EastRupert DoddsAn<strong>to</strong>ine GholamBahrainLebanonrupert.dodds@bdo.bhagholam@bdo-lb.comSub Saharan AfricaNigel Griffith South Africa ngriffith@bdo.co.zaThis publication has been carefully prepared, but it has been written in general terms and should be seen as broad guidance only. The publication cannot be relied upon <strong>to</strong> cover specific situationsand you should not act, or refrain from acting, upon the information contained therein without obtaining specific professional advice. Please contact your respective <strong>BDO</strong> member firm <strong>to</strong> discussthese matters in the context of your particular circumstances. Neither <strong>BDO</strong> IFR Advisory Limited, Brussels Worldwide Services BVBA, <strong>BDO</strong> International Limited and/or <strong>BDO</strong> member firms, northeir respective partners, employees and/or agents accept or assume any liability or duty of care for any loss arising from any action taken or not taken by anyone in reliance on the information inthis publication or for any decision based on it.Service provision within the international <strong>BDO</strong> network of independent member firms (‘the <strong>BDO</strong> network’) in connection with <strong>IFRS</strong> (comprising International <strong>Financial</strong> Reporting Standards,International Accounting Standards, and Interpretations developed by the <strong>IFRS</strong> Interpretations Committee and the former Standing Interpretations Committee), and other documents, as issued bythe International Accounting Standards Board, is provided by <strong>BDO</strong> IFR Advisory Limited, a UK registered company limited by guarantee. Service provision within the <strong>BDO</strong> network is coordinated byBrussels Worldwide Services BVBA, a limited liability company incorporated in Belgium with its statu<strong>to</strong>ry seat in Brussels.Each of <strong>BDO</strong> International Limited (the governing entity of the <strong>BDO</strong> network), Brussels Worldwide Services BVBA, <strong>BDO</strong> IFR Advisory Limited and the member firms is a separate legal entity andhas no liability for another such entity’s acts or omissions. Nothing in the arrangements or rules of the <strong>BDO</strong> network shall constitute or imply an agency relationship or a partnership between <strong>BDO</strong>International Limited, Brussels Worldwide Services BVBA, <strong>BDO</strong> IFR Advisory Limited and/or the member firms of the <strong>BDO</strong> network.<strong>BDO</strong> is the brand name for the <strong>BDO</strong> network and for each of the <strong>BDO</strong> member firms.© 2013 <strong>BDO</strong> IFR Advisory Limited, a UK registered company limited by guarantee. All rights reserved. 1304-02