Section 1602 - Non-controlling interests
Effective date: |
January 1, 2011 except for subsequent amendments |
Published by the AcSB: |
December 2009 |
Overview
This Section establishes standards for accounting for a non-controlling interest in a subsidiary in consolidated financial statements subsequent to a business combination.
History of Section 1602
Date |
Development |
Comments |
December 2009 |
Part II of the CPA Canada Handbook issued |
Effective for fiscal years beginning on or after January 1, 2011. Earlier application is permitted. |
October 2013 |
Annual improvements |
This Section has been amended as follows:
|
Note: The above summary does not include details of consequential amendments made as the result of other projects.