IFRS 10 · Consolidated Financial Statements
11 chapters · 14 lessons · about 11 h 10 min
- 176 exercises
- 14 practical cases
- 20 workpaper missions
- 15 quizzes and exams
Your progress
0%0 / 14 lessons completed
Start the lesson
Chapter 1 · Requirement to consolidate and exemptionWho must consolidate? The requirement and its exemption
Open the courseCourse outline
Each chapter, its lessons and your actual progress.
- Not startedLink with IFRS 3Covered in the lesson “Control: three elements, all required”
- Not startedLink with IAS 28Covered in the lesson “Loss of control: other comprehensive income, multiple arrangements and the retained interest”
- Not startedLink with IFRS 9Covered in the lesson “Loss of control: other comprehensive income, multiple arrangements and the retained interest”
- Not startedLink with IFRS 11Covered in the lesson “Control: three elements, all required”
- Not startedLink with IFRS 12Covered in the lesson “Investment entities: measuring at fair value instead of consolidating”
Mastery by skill
The eight dimensions measured on your answers in this standard.
No answer in this standard yet: your skills will appear after your first exercises.
Next activity
Start with: The requirement to present consolidated statements
New concept: the lesson first, then the exercises.
35 min
Cases and workpapers in progress
No case or workpaper in progress.
Choose a case studyReviews
Nothing to review for now.
Exercises come back at growing intervals, so that the rule stays learnt.
Where you stand
Your progress in each workspace of the standard, from your actual work.