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 - Eduyush

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 

         

        Certification

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

         

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        Customer Reviews

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        R
        Ranganathan
        IFRS Certification was very useful

        IFRS Certification was very helpful to me. It is cost effective at the same time very knowledgeable. Helps brush up skill sets for the Accounting Standards with latest developments

        R
        Ranganathan Rajan (Hyderabad, IN)
        .

        Good content. One small feedback while taking the exam, we should have the option of going back and forth to answer questions instead of getting stuck with a particular question, we can comeback and answer it later.

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