…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…
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Guest blogger: Dave Walters, follow him on Twitter @Dave Walters68 The blogger’s views are his own; please share your thoughts, comments and reactions. Comments are moderated before being posted. One of the more complicated areas of maths relates to imaginary numbers. Heron of Alexandria is credited with “inventing” imaginary numbers…
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,…
This week’s guest blogger is Dave Walters, a partner in PwC UK’s Accounting Consulting Services. I’ve never met Warren Buffett but I admire the man and our views on accounting seem to be aligned. He’s one of the world’s richest men and a fabulous source of quotations. The Chairman’s letter…
