IFRS Understanding How to Acct & Present Consolidated & Separate Fin Stmts IAS 27
On Demand
Learning Objcetives:
The continued globalization of accounting financial standards has significantly altered the landscape surrounding the accounting and presentation of Consolidated and Separate Financial Statements (IAS 27). Compliance requires a sound understanding of theoretical knowledge supported by relevant hands-on experience. At the conclusion of this session you will be able to:
- Define the objective and scope of Consolidated and Separate Financial Statements under IAS 27.
- List the definitions utilized in IAS 27.
- Outline the principles followed when a parent company has to present Consolidated Financial Statements and when it has a choice to present Separate Financial Statements under IAS 27.
- Define the Consolidation procedures outlined within IAS 27.
- Compare and contrast the principles utilized for the accounting of Loss of Control, Investment in Subsidiaries, Jointly Controlled Entities, and Associates in Separate Financial Statements.
- Outline the disclosure requirements under IAS 27.
- Access a consolidation guidelines checklist.
Self-Study Program Level:
Intermediate
Final Examination:
To receive CPE credit, NASBA requires that the final Examination be successfully completed within one year from the date of purchase.
- Instructor(s):
Timothy F. Gearty, CPA, MBA, JD - Format: On Demand
- Field of Study: Accounting
- Credits: 2
- Price: $150.00
- Prerequisites:
2 to 3 years of international financial reporting experience or the successful completion of Becker Professional Education's International Financial Reporting Standards courses: - International Financial Reporting Standards and the Impact on Your Organization
- International Financial Reporting Standards and the Impact on Your Balance Sheet
- Understanding the Fundamental Concepts and Characteristics of International Financial Reporting Standards
- Advanced Preparation:
- Course Level: