AICPA IFRS: Consolidated Financial Statements (IFRS 10) and Separate Financial Statements (IAS 27) Course - Eduyush

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

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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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.

        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.

        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 



        Students get a AICPA certification after scoring 70% and above on the assessment at the end of the course


        Customer Reviews

        Based on 17 reviews
        Dilip Asher (Dar es Salaam, TZ)

        I find the course extremely well planned, to the point and inculcating in the brain all salient and important features of IFRS for daily practicable work in the field of accounts.

        Zsombor Boka (Amsterdam, NL)
        Great service for great price.

        Easy access, material is written in a short, compact and easy-to-understand manner. Course is split into bite-sized chunks. 100% recommended.
        No narration though, only reading/watching materials. That could be a next step!

        Vadish Horeessran (Quatre Bornes, MU)

        Eduyush is one of best professional platform for accountant

        CA Deepa Sajnani (Dubai, AE)
        AICPA IFRS

        Didn’t receive video access yet

        Haseem Mohsin (Riyadh, SA)
        Academic Goals with Eduyush

        I must say that my experience with has been nothing short of fantastic. The resources, guidance, and support I've received from your platform have played a significant role in helping me achieve my academic goals, and I couldn't be happier with the results.

        Keep up the great work, and I have no doubt that you'll continue to be a leading name in the education world.

        Vaibhav Sharma (Delhi, IN)
        Great Course

        Great content and worldwide recognization

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