Page 10 - Topic 1 - 1. Consolidated & Separate Financial Statement

CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS
Prescribed Study Material

• Group Statements, current edition, Volume 1

Chapter on
• A group of entities and its financial statements: theory and
background

• Consolidation at acquisition date

• Consolidation after acquisition date

• Intragroup transactions
• Adjustments and sundry aspects of group statements

• Consolidation of complex group

• Interim acquisition of an interest in a subsidiary

• Group Statements, current edition, Volume 2, Chapter 10.

• IAS 27 Separate Financial Statements.

• IFRS 10 Consolidated Financial Statements.

• IFRS 12 Disclosure of Interests in Other Entities.

• Understanding of IFRS 9 Financial Instruments.

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