- Subject: Accounting
- Fee: $100
- CPD: 2 Hours
- Prerequisites: Intermediate Accounting
- Advance preparation: IFRS Standards
- Language: English
- Course Level: Intermediate
- Delivery Method: Zoom
Course description
This course is designed for individuals in finance and auditing, providing practical skills and knowledge for effectively applying IFRS 10 and IFRS 3 in financial reporting and consolidation.
Learning objectives
- Identify and classify the entities that need to prepare consolidated financial statements under IFRS 10.
- Understand principles of consolidation and Disclosure of Business Combination.
- Apply procedural steps to successfully consolidate financial statement. Calculation of goodwill Eliminate Intergroup Transactions Unrealized Profits Dividend elimination Non-Controlling Interest
Assessment
This course is delivered via Zoom. Instructional materials, including PowerPoint presentations, videos, and additional reading materials, are provided on the day of the activities.
Attendance/Participation — Successful completion of each Zoom Virtual Structured Activity is attained through compliance with the mandatory attendance policy. If the Zoom Virtual Structured Activity is one (1) hour long, students must attend the entire hour/activity. Students must login to Zoom on time or a few minutes early and not leave before the activity ends. Students who are late, absent, or leave early will not be awarded CPD hours or a certificate of completion. Upon successful completion of a course, students are awarded a certificate of completion.
