Learning outcomes
By the end of this course, participants will be able to:
· Apply the definition of control when accounting for interests in other entities
· Apply key consolidation procedures in preparing consolidated financial statements
· Account for goodwill and understand the practical challenges
· Explain the treatment of associates, joint arrangements and changes in ownership interests
· Identify practical issues arising in group reconstructions under FRS 102
· Compare key differences between IFRS and UK GAAP in group accounting