3. BASIS OF PRESENTATION: c) Basis of Consolidation (Policies) |
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| c) Basis of Consolidation |
c)Basis of Consolidation The consolidated financial statements for the years ended December 31, 2020 and 2019 include the accounts of the Company and its wholly owned subsidiaries. Subsidiaries are entities controlled by the Company. Control exists when the Company has the power, directly and indirectly, to govern the financial and operating policies of an entity and be exposed to the variable returns from its activities. The financial statements of subsidiaries are included in the consolidated financial statements from the date that control commences until the date that control ceases. All inter-company transactions, balances, income and expenses are eliminated in full upon consolidation. These consolidated financial statements include the accounts of the following active entities:
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- Definition The disclosure of the basis used for consolidation. Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
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- References No definition available.
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