Welcome to the IFRS 10 Consolidated Financial Statements e-learning module

This module covers the background, scope and principles under IFRS 10 Consolidated Financial Statements and the application of this Standard. By completion of this module, you will be able to:

  • Describe the scope and exemptions under IFRS 10;
  • Define control and apply the control principles when preparing consolidated financial statements;
  • Distinguish between principal and agent relationships;
  • Describe the steps involved and perform calculations necessary when preparing consolidated financial statements;
  • Describe how to account for disposal and partial disposals in consolidated financial statements; and
  • Describe how to account for investment entities under IFRS 10.

The duration of this module is about 1.8 hours and there is an assessment at the end of the module to test your knowledge.

Please click Download button to download the module.

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