AICPA IFRS: Consolidated Financial Statements (IFRS 10) and Separate Financial Statements (IAS 27) Course
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AICPA (the Association) represents AICPA® & CIMA®.
The Association has over 696,000 members in 192 countries. AICPA is the worldwide leader on public and management accounting issues through support for the CPA license, specialized credentials, professional education & thought leadership.
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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.
- 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.
Who should take this course?
- Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS
- Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS
- Anyone preparing for the ACCA Diploma in IFR
Professional development
This Course - Online offers 1.5 hours of CPE credit.
| Prerequisites: | Familiarity with financial reporting and accounting principles under IFRS |
|---|---|
| Duration: | 1h 30 m |
| Format: | Course - Online |
| Access: | This is a digital product. You will have access to the content for a year after purchase date. Course access is given within 2 days of purchase via email from AICPA |
Certification
Students get a AICPA certification after scoring 70% and above on the assessment at the end of the course
