Section 1590 - Subsidiaries

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).

Download this standard