Consolidated Financial Statements
- Associates, joint arrangements and statements of cash flow
- Accounting and financial specialists
- Those who wish to understand how to interpret the financial statements of business entities
- Those who wish to learn the mechanics of preparing financial statements under IFRS
- Individuals charged with the responsibility of providing financial information about a reporting entity that is useful to users in making decisions
Upon completion of this course, you will be able to understand:
- Accounting for simple parent and subsidiary business combinations, where one company acquires control of another.
- Accounting requirements for IFRS 10 Consolidated Financial Statements.
- Accounting requirements for IFRS 12 Disclose of Interests in Other Entities.
- Accounting requirements for IAS 27 Separate Financial Statements.
- Accounting requirements for IFRS 3 Business Combinations.