Change OmniScriptum SRL Change in the controlling interest: Analysis of the impact on the consolidated financial statements

This book examines the theoretical framework of the new IFRS 10 and how it differs from the previously applicable provisions under IAS 27 and SIC 12. It presents the consolidation methods currently available or in force and derives their implications through an analysis based on a practical example. The analysis was carried out using publicly available data from the internationally active insurance group, the Vienna Insurance Group.