{"product_id":"2448686_acca-learning","title":"IFRS 10 Consolidated financial statements","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nWhen investors buy shares of a parent, they buy into the group and want to know how the group is performing, which can be different from the parent’s performance. In consolidated financial statements, the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are aggregated and presented as one set of accounts.\u003cbr\u003e\n\u003cbr\u003e\nThis course helps you understand the main concepts related to full consolidation. You’ll cover the basic concepts of consolidation and the three basic steps of consolidation using practical examples and interim tests.\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will understand:\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003ethe purpose of consolidation and when it needs to be carried out\u003c\/li\u003e\n\u003cli\u003ethe definition of main concepts related to consolidation, such as parent, subsidiary, group, control, non-controlling interest\u003c\/li\u003e\n\u003cli\u003ewhat types of adjustments need to be made in consolidation \u003c\/li\u003e\n\u003cli\u003ehow to calculate non-controlling interest \u003c\/li\u003e\n\u003cli\u003ehow to calculate goodwill or gain on bargain purchase \u003c\/li\u003e\n\u003cli\u003ehow to eliminate intra-group transactions and balances\u003c\/li\u003e\n\u003cli\u003ethe basic steps of preparing a consolidated statement of financial position and consolidated statement of total comprehensive income.\u003c\/li\u003e\n\u003c\/ul\u003e \u003cbr\u003e\n \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eDesigned for finance and accounting experts who are familiar with fundamental (local) accounting and reporting processes. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003ePart of an e-learning series developed by PwC Academy. \u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA PwC joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_PWC_sml_3173878.jpg\" style=\"margin: 5.0px;\"\u003e\u003cbr\u003e\n \u003c\/h4\u003e","brand":"acca-learning","offers":[{"title":"Standard price \/ 0","offer_id":47550857085179,"sku":"100184","price":30.0,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47550857117947,"sku":"100184","price":30.0,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47550857150715,"sku":"100184","price":30.0,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47550857183483,"sku":"100184","price":30.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/IFRS_10_2448710.png?v=1780722355","url":"https:\/\/acca-learning.myshopify.com\/products\/2448686_acca-learning","provider":"acca-learning","version":"1.0","type":"link"}