Section 1590 – Subsidiaries

October 01, 2013

SCOPE

Section 1590 applies to:

  • Accounting for subsidiaries in general purpose financial statements.

Section 1590 does not apply to:

  • Accounting for investments (see Section 3051);
  • Accounting by investment companies (see AcG-18);
  • Interests in joint ventures (see Section 3055); or
  • Financial instruments (see Section 3856).
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