FrancophonIA/DGT-Translation_Memory huggingface dataset:
English: On 10 January 2008, the International Accounting Standards Board (IASB) published amendments to International Accounting Standard 27 Consolidated and Separate Financial Statements, hereinafter ‘amendments to IAS 27’. The amendments to IAS 27 specify under which circumstances an entity has to prepare consolidated financial statements, how parent entities have to account for changes in their ownership interest in subsidiaries and how the losses of a subsidiary have to be allocated between the controlling and non-controlling interest.
Swedish: Den 10 januari 2008 offentliggjorde IASB (International Accounting Standards Board) ändringar i IAS (International Accounting Standard) 27 – Koncernredovisning och separata finansiella rapporter (nedan kallade ändringarna i IAS 27).