ride is해. Pakistani is swift campaigns. Lets see controllä- presentation procedure. . . Referee isff . . . . . . . . . . . , . . , . . . . . . . . एक तुए वहाँ आपस मैं बिजऩ्ि़ज ता हैग आपस में कोरी एकोनिज कर आपस आपस ले अपस में कोरी मैं आपमेंगे अपस आपस लेग होगी, उसे आपस में लिए बुक्स में जे आपस ञह हैग, एक जोगा eat jov Forget Now, अर उसने पच्चेज क्याते वो पेवल बुक करेगा अगेई सेल और पच्चेज भी कैंसल होगी और रसीववल और पेवल भी कैंसल होगी तो अनी इंटर ग्रुप त्राजक्शन जो है उसको अमें इंटर इसको इलिमिनेट करना होता है और अगर भाईगा है गी थे आप पुरे साल के एकवन्तिंग लेनी थफ्च्चेज ली की आँ उसारे पुरे साल का नी कि फिर अप थीन मगनक लेंगे तो नहीं आप कन सुलिटर से बनागे प्पिप्रष्चनेथ प्गए लेंगे फो आप थप प्रविज़्स सावल के अईद पर आपनी रिपोट़स और जिस्थना स्टीं कमपनी जो नोग को भी रिपोट़ समझट करनी पड़ती है। तो आगर आप फाटली नी कर रहे हैं तो भी आप एकजमत हैं आप को उस में शामिल ने करना है। if an investment ceases to be subsidiary it should be accounted for as an associate or IFRS trade trading investments trading securities if your share is reduced by 50% then you can use it as associate but if your share is reduced by 20% then you will simply write investment for trade purpose simple concepts are much more likely to generally understood and sensibly applied than complex set of rules its never ending actually i am telling you in my experiences i have been teaching this for so many years i have been preparing it for so many years so many things involved in fact there is no end to it lets see how we can go further now determine exactly which entities should be included in consolidated accounts is one of the most important issue in the whole of the field of financial reporting normally in this there are many energies i will tell you that people play a big role in this and i am using a word in this to see creative accounting you buy a share of a loss making company so that the profit you have made will be adjusted against the profit the government will not get anything because losses are adjustable against the profits of other companies so this is also one way to do it but i will explain it further creative accounting by channelizing some of the activity into network of special purpose entities this word is called special purpose entity what you do is you create a company separately and you send it to your receiver to collect it so this is also a way to create a new company special purpose means to create a new company they were able to generate profits or avoid losses by means of transaction between the consolidated and unconsolidated entity that means the special purpose entity you have created its purpose is to avoid losses or adjust the profit with losses so this is not allowed normally but because these things are given in the standard so normally we do it and this is not so much in Pakistan but outside its a lot there are many companies here in Pakistan but not so much for example this is a leasing company what they do is they send their receivables to another company to collect your salary you take money from them and collect it and they manage so this is how they do it in fact in special purpose entity there is another thing in this that IFRS 5 come up a new term cosi subsidiary this is a new term in it it does not consolidate account because it is indirectly controlled and excluded from the consolidation what is this basically a company, a trust, partnership or other vehicles not fulfilling the definition of subsidiary directly or indirectly controlled by the reporting entity but excluded from the consolidation so this is also a new term IFRS 5 is added but because it does not consolidate so it does not have to be exploited