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IFRS: Consolidations & Non-controlling Interests (IAS 27, IFRS 10)

Publisher: AICPA
Availability: Online Access
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AICPA's IFRS Certificate Program

This course is part of the new IFRS Certificate Program – a comprehensive, integrated curriculum that will give you the basic training, knowledge, and practical guidance needed for the implementation and application of IFRS. Credit for individual courses purchased can be applied to the full program. Click here for information on the complete program.

The purpose of this course is to introduce you to consolidated financial statements as covered in IFRS 10. This course focuses primarily on the criteria used to determine which entities are required to be consolidated. This course also discusses the accounting requirements for the preparation of consolidated financial statements.

Objective:

  • Describe the scope of IAS 27 and IFRS 10
  • Apply the concepts of control and power defined in IFRS 10 to determine whether a given entity should be consolidated into a parent’s financial statements
  • Apply the accounting requirements for consolidated financial statements as defined in IFRS 10

PREREQUISITE: None


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NASBA Field of Study: Accounting
Level: Basic
Recommended CPE Credit: 1.5
Important Information on Your CPE Credit
International Accounting Products
IFRS: Consolidations & Non-controlling Interests (IAS 27, IFRS 10)
CPE On-Demand
Product# 159751
Availability: Online Access 1 Year
For registered users only
Regular:$70.00
AICPA Member:$50.00
Your Price:$70.00
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