Complete IFRS Consolidation Lecture: IFRS 3 | IFRS 10 | Examples
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…
Intro To Consolidation And Group Accounts – Which Method For Your Investment?
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…
IFRS 2019 Update: Major changes you should be aware of
Here we go again – another year has started and a number of changes or amendments of IFRS came into effect. I am pretty sure that you are aware of the biggest ones like new IFRS 16, but let me sum up all the new…
How The Groups Change
Group accounts are a very popular topic and yes, I can understand it as it’s a main topic for many accounting exams. I have written a few articles about it, including: Intro to group accounts and consolidation; Example: How to consolidate; and a few summaries…
IFRS 11 Joint Arrangements
Joint venture or joint operation? What is joint control? How to account for joint arrangements? In our consolidation series, we have already covered investments in subsidiaries (IFRS 3 and IFRS 10), associates (IAS 28) and other financial instruments. Today, we’ll take a look at the…
Top 5 IFRS 2014 and 2013 Changes
The year 2013 started off with some really significant IFRS amendments that you need to take into account when preparing your IFRS financial statements as at 31 December 2013. Although these changes should be applied in the year 2013 for the first time, you also…
