
Consolidation Workshop
INTRODUCTION
Background and Historical Perspective General overview on IFRS 10, IFRS 11, IFRS 1, IAS 27 and IAS 28DEFINITION OF TERMS
Joint arrangements- Types of joint arrangement
- Accounting for joint operations
- Accounting for joint ventures
ASSOCIATES
- Identification of an associate
- Accounting for an associate
EQUITY METHOD OF ACCOUNTING
SEPARATE FINANCIAL STATEMENTS
BUSINESS COMBINATIONS & CONSOLIDATIONS
- Effective Date and Transition Provisions
- Scope
- Identification of a subsidiary
- Determining Fair Values
- Transactions and Events Accounted for as Business Combinations
Accounting for Business Combinations under the Acquisition Method
- Learn how to construct a consolidated balance sheet and income statement
- Non-controlling interest
- Fair value measurement
- Goodwill
- Eliminating entries