This course will benefit those who have some experience of international standards, either from their professional exams or in the workplace, and who are in need of a refresher on group accounting. Following the recent issues of the new group accounting standards IFRS 10 Consolidated financial statements, IFRS 11 Joint arrangements and the update to IFRS 3 Business combinations, there have been some significant changes to how we account for entities within the group.
This course will bring you up to date with the most recent treatment.
On completion of this course, you will gain an understanding of:
- IFRS 10 Consolidated & separate financial statements
- IFRS 3 Business combinations
- IAS 28 Associates
- IFRS 11 Joint arrangements