Which IFRS and IAS deal with consolidation?

IFRS 10 Consolidated Financial Statements

IFRS 3 Business Combination

IFRS "". Consolidated financial Statement)    & IFRS3 (Business Combination)

An accounting process used to compare two sets of records to ensure the figures are in agreement and are accurate. Reconciliation is the key process used to determine whether the money leaving an account matches the amount spent, ensuring the two values are balanced at the end of the recording period

IFRS & IAS deals with consolidation accounting

* IFRS consolidated  financial statements

* IAS   Separate financial statements