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Master Consolidated Financial Reporting & IFRS · LearnSpace
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Master Consolidated Financial Reporting & IFRS

Курс от EDUCBA
Уровень не указан≈ 8.4 чАнглийский
О курсеНавыкиПрограммаПреподаватели

О курсе

Master consolidated financial reporting under IFRS and learn how to prepare accurate group financial statements in complex business environments. Gain the skills to analyze control, apply consolidation techniques, and interpret disclosures with confidence. This course provides a comprehensive approach to consolidation accounting, focusing on IFRS 10 control principles and real-world application. You will learn how to evaluate control, analyze structured entities, and assess principal–agent relationships using a judgment-based framework. Through practical modules, the course covers acquisition accounting, goodwill recognition, non-controlling interest (NCI), intra-group eliminations, and foreign currency translation. You will also explore advanced topics such as IFRS vs U.S. GAAP differences, joint arrangements under IFRS 11, and disclosure requirements under IFRS 12. By the end of the course, you will be able to prepare consolidated financial statements, interpret complex group structures, and ensure accurate financial reporting in global environments. Ideal for accounting professionals and certification candidates, this course builds technical expertise and confidence required for modern corporate reporting and audit roles.

Навыки, которые вы освоите

International Financial Reporting StandardsConsolidationFinancial ReportingMergers & AcquisitionsTechnical AccountingBusinessFinanceCorporate AccountingIntercompany AccountingGenerally Accepted Accounting Principles (GAAP)Financial Accounting

Программа курса

4 модулей · 44 учебных материалов

01Foundations of Consolidation & Control under IFRS14 материалов

Introduction & Structural Changes in CFS

Introduction to Consolidated Financial StatementsВидеоWorking on CFS SheetВидеоMajor ChangesВидеоIntroduction & Structural Changes in CFSЗадание

Core Elements and Definitions of Control

Учитесь у экспертов

EDUCBA

Преподаватель курса

Master Consolidated Financial Reporting & IFRS
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Обучение на Coursera

≈ 8.4 ч

4 модулей

Язык: Английский

Часть программы вашего университета
Three Elements of ControlВидео
New and Previous Definition of ControlВидео
Core Elements and Definitions of ControlЗадание

Potential Voting Rights & Control Evaluation

Potential Voting RightsВидеоPotential Voting Rights ContinuesВидеоControl AssessmentВидеоPotential Voting Rights & Control EvaluationЗадание Applying the IFRS 10 Control Model to Real-World Group StructuresDIALOGUEFoundations of Consolidation & Control under IFRSЗаданиеDetermining Control Under IFRS 10 in Complex Ownership StructuresDIALOGUE
02Control in Complex Structures & Special Entities12 материалов

Agency Relationships & Structured Entities

Agency - Principle RelationshipВидеоSpecial and Structured EntitiesВидеоAgency Relationships & Structured EntitiesЗадание

Guidance, Purpose & Design Analysis

What is GuidanceВидеоPurpose and DesignВидеоEntity RJВидеоGuidance, Purpose & Design AnalysisЗадание

Practical Control Scenarios & Transition

Example on Kick Out RightsВидеоInvestees Relevant ActivitiesВидеоTransitionВидеоPractical Control Scenarios & TransitionЗаданиеControl in Complex Structures & Special EntitiesЗадание
03Consolidation Procedures & Disclosure10 материалов

Consolidation Procedures – Framework

Consolidation ProceduresВидеоConsolidation Procedures ContinuesВидеоConsolidation Procedures – FrameworkЗадание

Practical Application & Key Issues

Example of Consolidation ProceduresВидеоKey Practical IssuesВидеоPractical Application & Key IssuesЗадание

CFS Disclosure Requirements

CFS- DisclosuresВидеоCFS- Disclosures ContinuesВидеоCFS Disclosure RequirementsЗаданиеConsolidation Procedures & DisclosureЗадание
04GAAP, Asset Classification & Joint Arrangements8 материалов
Type of Asset MISUSE LtdВидеоGAAPВидеоAsset Classification & GAAP IntroductionЗадание

GAAP Framework & Continuation

GAAP ContinuesВидеоJoint Venture AccountingВидеоGAAP Framework & ContinuationЗаданиеGAAP, Asset Classification & Joint ArrangementsЗаданиеApplying the Control Model to Prepare Consolidated Financial StatementsDIALOGUE