IFRS: Consolidated Financial Statements (IFRS 10) and Separate Financial Statements (IAS 27) (C54525)

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Cancellation Policy

Available Until:

5/12/2024

Registration Open:

onDemand

Time:

onDemand

Facility:

 onDemand

Meeting Type:

CPEOnDemand

CPE Credit:

1.50

Field(s) Of Study:

Accounting (1.50)

Level of Knowledge:

Basic

Price:

Member: $39.00
Nonmember: $49.00

Individual Discounts:

Not Available

Group Discounts:

Not Available

Overview

Learn the requirements for consolidated and separate financial statements under international accounting principles.

Highlights

This self-study course addresses requirements of IFRS 10, Consolidated Financial Statements, including the following:

  • Defining control
  • Exemptions from the consolidation requirements
  • Investment entity accounting
  • Consolidation procedures
  • Consolidated statement of financial position
  • Consolidated statement of profit or loss and other comprehensive income
  • Goodwill

Also, this course addresses requirements of IAS 27, Separate Financial Statements, including the following:

  • Recognition requirements, including classifying investments by type in the investor's separate financial statements. A type of investment may be a subsidiary, an associate, a joint arrangement or a financial asset.
  • Measurement requirements
  • Disclosure requirements

This course includes interactive learning elements, video content, and real-life application through case studies.

Speaker(s)

Prerequisites

Familiarity with financial reporting and accounting principles under IFRS