Page 11 - PowerPoint Presentation

CONSOLIDATED AND SEPARATE FINANCIAL STATEMENTS

Prescribed Study Material

• Group Statements, 16th 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, 16th 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 – FAC4863.

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