Course
11 chapters · 14 lessons · about 11 h 10 min
01Requirement to consolidate and exemptionNot started1 lesson0/1
Practise this chapter
- Chapter training · 9 exercises
- Chapter case studyControl of an entity: power, substantive and protective rights, variable returns, link, parent exemption and first consolidation eliminations · foundation
- Chapter case studyControl without a majority, potential voting rights, structured entity and fund manager: principal or agent, reassessment of control · intermediate
02Control: principle and reassessmentNot started1 lesson0/1
Practise this chapter
- Chapter training · 17 exercises
- Chapter 2 mini-case · intermediate
- Chapter case studyControl of an entity: power, substantive and protective rights, variable returns, link, parent exemption and first consolidation eliminations · foundation
- Chapter case studyControl without a majority, potential voting rights, structured entity and fund manager: principal or agent, reassessment of control · intermediate
03Power over the investeeNot started3 lessons0/3
- Not startedPower: existing rights over the relevant activitiesLesson40 min11 exercises
- Not startedSubstantive rights and protective rightsLesson40 min12 exercises
- Not startedPower without a majority: de facto control, potential rights, structured entitiesLesson45 min13 exercises
Practise this chapter
- Chapter training · 36 exercises
- Chapter 3 mini-case · intermediate (1/3)
- Chapter 3 mini-case · intermediate (2/3)
- Chapter case studyControl of an entity: power, substantive and protective rights, variable returns, link, parent exemption and first consolidation eliminations · foundation
- Chapter case studyControl without a majority, potential voting rights, structured entity and fund manager: principal or agent, reassessment of control · intermediate
04Variable returns and the linkNot started1 lesson0/1
05Principal or agentNot started1 lesson0/1
06Consolidation proceduresNot started2 lessons0/2
- Not startedConsolidating: combining line by line and eliminating the investmentLesson55 min14 exercises
- Not startedIntragroup transactions and unrealised profitsLesson45 min9 exercises
Practise this chapter
- Chapter training · 23 exercises
- Chapter case studyControl of an entity: power, substantive and protective rights, variable returns, link, parent exemption and first consolidation eliminations · foundation
- Chapter case studyConsolidation procedures: harmonisation of policies and dates, intragroup eliminations, unrealised profit, attribution and deficit balance of non-controlling interests · advanced
07Non-controlling interestsNot started1 lesson0/1
Practise this chapter
- Chapter training · 15 exercises
- Chapter case studyControl of an entity: power, substantive and protective rights, variable returns, link, parent exemption and first consolidation eliminations · foundation
- Chapter case studyConsolidation procedures: harmonisation of policies and dates, intragroup eliminations, unrealised profit, attribution and deficit balance of non-controlling interests · advanced
08Changes in ownership without loss of controlNot started1 lesson0/1
09Loss of controlNot started2 lessons0/2
- Not startedLosing control: derecognising, remeasuring the retained interest, recognising the resultLesson60 min14 exercises
- Not startedLoss of control: other comprehensive income, multiple arrangements and the retained interestLesson55 min13 exercises
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10Investment entitiesNot started1 lesson0/1
Practise this chapter
11Links with other standardsNot startedTaught in 3 lessons of other chapters
- 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”