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IFRS: Consolidated Financial Statements (IFRS 10) and Separate Financial Statements (IAS 27)
CPE Self-study

IFRS: Consolidated Financial Statements (IFRS 10) and Separate Financial Statements (IAS 27)

Addresses requirements of IFRS 10, Consolidated Financial Statements.

$39 - $49
Do you have an AICPA membership? Log in to apply your member discount.

Format

Online

NASBA Field of Study

Accounting

Level

Basic

CPE Credits

1.5

Availability

1 year

Learning Outcomes
  • Identify which entities must prepare consolidated financial statements and what exemptions are available.
  • Recall how the principle of control, as defined in IFRS 10, is applied to determine whether an investor (parent) controls another entity (investee).
  • Indicate how the accounting requirements are applied to prepare consolidated financial statements as defined in IFRS 10.
  • Recall how investments are recognized in the separate financial statements of the investor.
Product Details

This course is part of the IFRS Certificate Program — a comprehensive, integrated curriculum that will give you the foundational training, knowledge, and practical guidance in international accounting standards necessary in today's global business environment.

This self-study course addresses requirements of IFRS 10, Consolidated Financial Statements, including the following:

  • Defining control
  • Exemptions from the consolidation requirements
  • Investment entity accounting
  • Consolidation procedures
  • Consolidated statement of financial position
  • Consolidated statement of profit or loss and other comprehensive income
  • Goodwill

Also, this course addresses requirements of IAS 27, Separate Financial Statements, including the following:

  • Recognition requirements, including classifying investments by type in the investor's separate financial statements. A type of investment may be a subsidiary, an associate, a joint arrangement or a financial asset.
  • Measurement requirements
  • Disclosure requirements

This course includes interactive learning elements, video content, and real-life application through case studies.

Note: Individual courses purchased within the last year can be applied toward the purchase of the IFRS Certificate Program. Find out more.

Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
Online
$49.00
AICPA Members
Online
$39.00

Looking for group pricing?

We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org

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Credit Info
CPE Credits
Online
1.5
NASBA Field of Study
Accounting
Level
Basic
Prerequisites
Familiarity with financial reporting and accounting principles under IFRS
Access
Online
This is a digital product. You will have access to the content for 1 year after purchase date.
Accessibility

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

IFRS: Consolidated Financial Statements (IFRS 10) and Separate Financial Statements (IAS 27)
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Online
$49.00
Nonmember Price
$49.00
Price excluding sales tax
$49.00
Do you have an AICPA membership? 
Log in to apply your member discount.
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