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.
- 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
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