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Bharti Airtel Limited
NotesWRFRQVROLGDWHGnjQDQFLDOVWDWHPHQWV
271
Consolidated Financial Statements (IFRS)
02-39 | Corporate Overview Financial Statements40-125 | Statutory Reports
126-355
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entity, is exposed, or has rights to variable returns
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by the Group. All intra-group transactions, balances,
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consolidation.
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changes in equity since that date.
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are attributed to the controlling and non-controlling
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comprehensive income is attributed to the controlling
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equity transaction.
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on disposal is recognised in the income statement
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controlling interests. Amounts previously recognised
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controlled entity.
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assumed, and equity instruments issued by the Group
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assets and liabilities required to be measured as per the
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acquired, liabilities recognised and contingent liabilities
assumed.
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acquiree is initially measured at the non-controlling
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as equity is not re-measured and its subsequent
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Where the Group increases its interest in an entity such
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recognised in the income statement.
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