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Complete IFRS Consolidation Lecture: IFRS 3 | IFRS 10 | Examples

by Silvia

This is a complete almost 80-minute IFRS consolidation lecture that puts you on the solid starting point: The content of this lecture (with links to text versions) Introduction to group accounts / consolidation IFRS 3 Business Combinations – summary of rules IFRS 10 Consolidated Financial…

Consolidation and Groups, IFRS Videos 3

Intro To Consolidation And Group Accounts – Which Method For Your Investment?

by Silvia

Last update: December 2024 Group accounting – what to do and how to start? The accounting method depends on the type of investment that an investor has. In this article, you will learn: What shall we do to start? IFRS Accounting Standards dealing with group…

Consolidation and Groups, IFRS Videos 76
Foreign Currency Consolidation

Example: Consolidation with Foreign Currencies

by Silvia

Last update: 10/2022 (video added to the end of the article) In today’s world, most groups spread their activities abroad and logically different members of the group operate in different currencies. Is the consolidation process of combining the financial statements of two (or more) companies…

Consolidation and Groups, Financial Statements, Foreign Currency, IFRS Videos 81

How to calculate impairment on intercompany loans?

by Silvia

How to determine the impairment on intercompany loans under IFRS 9? What are the special considerations in relation to groups and internal loans? Learn here!

Consolidation and Groups, Financial Instruments 1

How to deal with different useful lives of PPE within the group?

by Silvia

How to handle the situation when the parent requires subsidiary to apply different depreciation rates or useful lives than in the local legislation.

Consolidation and Groups, IFRS Videos 19

Expected Credit Loss on Intercompany Loans

by Silvia

Should you ever recognize impairment, or a provision on your intercompany loan (if you are a lender, of course)? Why would you do that when all intercompany balances are eliminated on consolidation and there’s nothing left in the consolidated financial statements – no loan, no…

Financial Instruments 19
Disposal of subsidiary IFRS 10

Example: IFRS 10 Disposal of Subsidiary

by Silvia

Updated 2025: Disposal of a subsidiary step-by-step under IFRS 10 lecture: Some time ago I published an article with an example of very simple method of consolidating a parent and a subsidiary. This article still applies and you can learn the basic steps and methodology…

Consolidation and Groups, Financial Statements, IFRS Videos 82

How to Consolidate Special Purpose Entity

by Silvia

Last update: 2023 I lost my first serious job in Arthur Andersen in 2001. I was devastated, because I really loved that job. Yes, it was full of hard work and long overtimes, but it was the best accounting and auditing school ever. How did…

Consolidation and Groups, Financial Statements 59

How to account for intercompany loans under IFRS

by Silvia

How to account for intercompany loans under IFRS when there is no documentation, loans are not at commercial terms or there is no fixed repayment date? Learn here!

Consolidation and Groups, Financial Instruments 103
IFRS deemed disposal

Accounting for Deemed Disposal of Associate (IAS 28)

by Silvia

Sometimes, the things can happen behind your back – without you even noticing. And, these things can affect you somehow. Let me tell you a short story. I participated in an audit of a big insurance company and our senior asked me to look at…

Consolidation and Groups 28
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