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…subsidiaries were not related parties. It said, “for HGB (German local GAAP) the legal ownership is relevant, while for IFRS the control is relevant, which was not taken over by Wirecard Group. The business background was that as part of the conso…

What is this blog for?

By Mary Dolson Follow @MaMaDolson This blog is about standard setting, implementation, regulation and enforcement of IFRS. It’s not about the ‘facts’, read IFRS News or sign up to the IFRS electronic alerts for just the news. This blog is about what’s going on the IASB and the IFRS IC,…