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

Financial accounting & reporting

Course

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

Instructor: AICPA Professional Development Staff

  • Format

    Course - Online

  • Level

    Basic

  • Duration

    1 hour

This course introduces you to the concepts covered in IFRS 10, Consolidated Financial Statements, and how they differ from the concepts in IAS 27, Separate Financial Statements.

Learning outcomes

  • Learning outcomes: Identify the scope of IFRS 10, Consolidated Financial Statements and IAS 27, Separate Financial Statements
  • Apply the principle of control, as defined in IFRS 10, to determine whether an investor (parent) controls another entity (investee) and, therefore, must consolidate the investee
  • Apply the accounting requirements for preparation of consolidated financial statements as defined in IFRS 10

£39.00 (CIMA members only)

£49.00

VAT calculated on checkout

Product information

Overview

This course introduces you to the concepts covered in IFRS 10, Consolidated Financial Statements, and how they differ from the concepts in IAS 27, Separate Financial Statements.

This course focuses primarily on the criteria used to determine which entities are required to be consolidated, and also discusses the accounting requirements for the preparation of consolidated financial statements.

Who should take this course?

  • Accounting and finance professionals who perform audits or prepare financial reports and work in the following areas: Multinational organisations
  • US-based subsidiaries of foreign parent corporations
  • US-based parent companies with international subsidiaries that have adopted IFRS
  • Public companies
  • Large private companies
  • Public practice who serve private, public or international companies with audit, preparation, or advisory service

Professional development

This Course - Online offers 1 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Field of study: Accounting
Prerequisites:Familiarity with financial reporting and accounting principles under IFRS
Programme level:Basic
Duration:1 hour
Format:Course - Online
Access:This is a digital product. You will have access to the content for a year after purchase date.

Return and refund policy

£39.00 (CIMA members only)

£49.00

VAT calculated on checkout

Instructor

  • AICPA Professional Development Staff