Overview
This module covers group accounting and business combination principles, including control assessment, acquisition method, and consolidated financial statements. Topics include goodwill NCI, intra-group eliminations, and step acquisitions.
1. Principles of consolidation (IFRS 10/IFRS 3)
- Control assessment and acquisition method
- Goodwill and non-controlling interests
- Fair value adjustments at acquisition
2. Consolidated financial statements
- Statement of financial position and intra-group eliminations
- Profit or loss and OCI with intra-group adjustments
- Disposals and step acquisitions (basic)