- Consolidation: controlled entities
- Consolidation:wholly owned subsidiaries
- Consolidation: intragroup transactions
- Consolidation: non-controlling interest
- Translation of the financial statements of foreign entities
- Accounting and financial specialists, professionals and practitioners who wish to develop a greater understanding of the key concepts and applications of IFRS.
- Those aiming for organisational adoption of IFRS to enable greater fluency in their financial reporting and establish a global understanding of their accounting practice in an increasingly internationalised business world.
- Accounting and finance staff of entities that have been mandated to be IFRS compliant.
Upon completion of this course, you will be able to understand:
- The accounting standards governing the preparation of consolidated financial statements – IFRS 10 Consolidated Financial Statements and IFRS 3 Business Combinations.
- The preparation of consolidated financial statements.
- Accounting requirements for IAS 21 The Effects of Changes in Foreign Exchange Rates.