Consolidation Analysis under IFRS 10
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Description
IFRS 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. In this CPE-eligible, eLearning course, you will learn how IFRS defines control and the process by which an entity assesses whether it has control over an investee.
Learning objectives:
By the end of this course, you should be able to:
- Recall the definition of control under IFRS 10 indicating that a company is required to consolidate its investee
- Identify the process by which an entity assesses whether it has control over an investee
This course is included in the following collections:
Additional Information
| Last Updated | 11/01/2024 |
|---|---|
| CPE Credit | 1.0 |
| Field of Study | Accounting |
| Instructional Delivery Method | QAS Self Study |
| Knowledge Level | Overview |
| Prerequisites | None |
| Advanced Preparation | None |
| 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. |
| 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. |
$120
1h 00m
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