Idaho Society of CPAs

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

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  • Location
    • Your Space
      Your Space
      Self Study - AICPA, ID 00000
  • Credits
    • 1.50
  • Credit Type(s)
    • Accounting (1.50)
  • Prerequisites

    • Familiarity with financial reporting and accounting principles under IFRS

  • Vendor
    • AICPA
  • Level
    • Basic
  • Fields of Study
    • Accounting
  • Message
    • When & Where You Want

Description

Addresses requirements of IFRS 10, Consolidated Financial Statements.

Objectives

  • Identify which entities must prepare consolidated financial statements and what exemptions are available.
  • Recall how the principle of control, as defined in IFRS 10, is applied to determine whether an investor (parent) controls another entity (investee).
  • Indicate how the accounting requirements are applied to prepare consolidated financial statements as defined in IFRS 10.
  • Recall how investments are recognized in the separate financial statements of the investor.

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