he company's prevailing share in the authorized capital of the company, by contract or otherwise. Unlike IFRS consolidation model based on formal attributes.IFRS special purpose entities (SPEs) are consolidated when the substance of a relationship with them shows that the company controls the SPE. Signs of control arise when: operates in the interests of the company; Company may determine the decisions in order to obtain the majority of the economic benefits the SPE; company has other rights to the majority of the economic benefits of the SPE or its assets; Company is majority of the residual or ownership risks related to the SPE or its assets.plans and other long-term plans, employee compensation to account for that use IFRS (IAS) 19, "Employee Benefits", are an exception to this rule .. S. GAAP SPE should be consolidated its primary beneficiary, provided that the SPE meets the definition of efficiency and the main beneficiary has a variable interest in a company, as a result he takes on most of the expected losses of efficiency, gets most of the revenues expected efficiency or both and more. There are some exceptions to this rule, such as pension plans and post-employment activities. Specific criteria also allow the transfer of financial assets to special purpose, which is not included in the consolidation of the company, transferring the assets. Such a special purpose entity to be a qualifying SPE (as defined), and the assets are to be financial assets (as defined). Corresponding rules are missing.All subsidiaries subject to consolidation, other than those that are not controlled by the owner of the majority of shares. If the acquisition of a subsidiary meets the criteria of the company, "held for sale", as provided IFRS (IFRS) 5 "Non-current Assets Held for Sale and Discontinued Operations", the parent company of the procedures for the consolidation allowed for assets held for sale (that is held for sale assets and liabilities separately) and not the usual breakdown of the consolidation .. S. GAAP Similar to IFRS. Unconsolidated subsidiaries recorded under the equity method except when the alleged significant influence exists.In general, the rules are comparable to IFRS, but the exclusion of subsidiaries from consolidation is possible in certain cases. Thus, the data of the subsidiary may not be included in the consolidated financial statements: the subsidiary acquired in the short term with a view to resale. In this case, the valuation of the participation of the parent company in the subsidiary is recognized in the consolidated financial statements in order to reflect the established term investments (at cost, as reflected in the balance sheet of the parent organization.) The data on the subsidiary does not have a significant effect on the formation of the financial position and financial performance of the group, ie if the value of the share capital of the subsidiary does not exceed three per cent of the Group's eq...
