IFRS 10: Consolidated Financial Statements
Description
What is the accounting for investments in other entities? It depends on control! IFRS 10, Consolidated Financial Statements, requires an entity that controls one or more other entities to present consolidated financial statements. IFRS 10 provides a framework for when an investee is controlled by its parent, which includes a series of sometimes complex considerations that often require a significant degree of judgment. Confused about the accounting? Don't be. We've got you covered with this IFRS 10 CPE eLearning course collection consisting of three courses (eligible for 2.5 CPE)!
In the first IFRS 10 CPE eLearning course, you learn the definition of control and the process by which an entity assesses whether it has control over an investee.
Next, you learn about consolidated financial statements under IFRS 10. Remember, these are financial statements that present the assets, liabilities, equity, income, expenses, and cash flows of a parent and its subsidiaries as those of a single economic entity.
After that, the final course reviews the accounting for when an entity does not have control, but can significantly influence its operations or possess joint control. This includes the guidance in both IAS 28, Investments in Associates, and IFRS 11, Joint Arrangements. Topics covered include:
- Analysis of significant influence
- Accounting for investments with significant influence
- Analysis of joint control
- Accounting for joint arrangements
Start your IFRS 10 consolidation training today! Purchase this eLearning course collection and save 30% off the list price!
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Additional Information
| Expiration | This course, collection, or subscription expires one year from the date of purchase. The post-course assessment for each course must be satisfactorily completed, as evidenced by a passing grade of at least 70%, by the expiration date to be awarded any qualifying continuing professional education (CPE) credit. |
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| Refund or Cancellation Policy | For more information regarding refunds, concerns, and program cancellation policies, please contact the GAAP Dynamics Support Team via email at support@gaapdynamics.com or call (804) 897-0608. |
Original price was: $310.$209Current price is: $209.
This Collection includes the following courses:
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