Consolidating foreign subsidiaries ifrs christian dating services australia

The accounting principles require that financial information must be understandable, relevant, reliable and comparable.

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Consequently, the deadline for publication will be then 5 months (or 10 months if the extension period of 5 months is applicable) after the end of the financial year.In case of a change, the reasons for this change and its effect on the financial position must be disclosed in the notes.Dutch legislation provides for specific valuation and disclosure requirements, which should be complied with.The preparation period for the financial statements may be extended for maximum of 5 months at the shareholders’ meeting.The deadline for publication will be then 12 months after the end of the financial year.

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