What's New

Revision of "Q&A on Determination of Scope of Subsidiaries and Others in Consolidated Financial Statements"

November 30, 2006
The Auditing and Assurance Practice Committee announced the Revision of "Q&A on Determination of Scope of Subsidiaries and Others in Consolidated Financial Statements" on October 5, 2006, in order to bring its Q&A into line with PITF No.20 "Practical Solution on Application of Control Criteria and Influence Criteria to Investment Associations" issued by the Accounting Standards Board of Japan (ASBJ) on September 8, 2006. The title of this Q&A was changed to "Q&A on Audit Treatment for the Determination of Scope of Subsidiaries and Associates in Consolidated Financial Statements."
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