1 - The group: Legal, accounting and reporting requirements for group financial statements, separate financial statements and disclosure of interests in other entities
2 - Business combinations: IFRS 3
3 - Consolidated statement of financial position at the date of acquisition or formation of wholly owned subsidiary
4 - Consolidated statement of financial position at the date of acquisition: Partly owned subsidiaries
5 - Consolidated statement of financial position after the date of acquisition
6 - Consolidated statement of profit or loss and other comprehensive income: introduction
7 - Elimination of intercompany (intragroup) transactions
8 - Fair value adjustments to non-current assets of subsidiary
9 - Methods of consolidation
10 - Adjustments made by parent company to carrying amount of investment in subsidiary
11 - Subsidiary company's capital includes preference shares
12 - Subsidiary companies and accumulated deficits
13 - Acquisition of subsidiary during a financial year
14 - Investments in associates and joint ventures
15 - Piecemeal (step) acquisitions
16 - Sale of shares in subsidiary or associate
17 - Joint arrangements
18 - Indirect or vertical subsidiaries and associates
19 - Share issues and share buy-backs by subsidiaries
20 - Foreign operations
Consolidated statement of cash flows
Practice questions
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