Topics:
Basic Consolidation Techniques
In this session, we will look at the requirements of IFRS 3 and IFRS 10 in terms of a case study based on a consolidated statement of financial position, consolidated statement of profit or loss and other comprehensive income and a consolidated statement of changes in equity in a Parent-Subsidiary relationship.
Step Acquisition
In this session we will look at business combination with the accounting principles where control is achieved as a result of several successive share purchases.
Group Disposal and Group Reorganisation
In this session we will look at the requirements under IFRS 10 relating loss of control and where control over a sub still exists after a disposal of shares
Consolidation of a foreign subsidiary
In this session we will look at the following in terms of IAS 21 which deals with the effects of changes in foreign exchange rates:...
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