Course
7 chapters · 10 lessons · about 6 h 30 min
01Objective, scope and level of detailNot started1 lesson0/1
Practise this chapter
- Chapter training · 13 exercises
- Chapter case studyObjective, scope and significant judgments of a group: control without a majority, significant influence below 20 % and unconsolidated structured entity · foundation
- Chapter case studySubsidiary with material non-controlling interests: disclosures per subsidiary, basis of the summarised information, restrictions, materiality and information on associates · intermediate
02Significant judgements and assumptionsNot started1 lesson0/1
- Not startedSignificant judgements: explaining how the entity reached its conclusionLesson35 min18 exercises
- Not startedInvestment entity statusCovered in the lesson “Investment entities: information on status, unconsolidated subsidiaries and support”
Practise this chapter
- Chapter training · 22 exercises
- Chapter 2 mini-case · intermediate (1/2)
- Chapter 2 mini-case · advanced (2/2)
- Chapter case studyObjective, scope and significant judgments of a group: control without a majority, significant influence below 20 % and unconsolidated structured entity · foundation
- Chapter case studySubsidiary with material non-controlling interests: disclosures per subsidiary, basis of the summarised information, restrictions, materiality and information on associates · intermediate
03Interests in subsidiariesNot started3 lessons0/3
- Not startedThe group and its material non-controlling interestsLesson45 min14 exercises
- Not startedSummarised information on subsidiaries and restrictions on access to assetsLesson40 min10 exercises
- Not startedChanges in ownership and loss of control: what the reader must seeLesson40 min10 exercises
- Not startedRisks of consolidated structured entitiesCovered in the lesson “Structured entities: definition, consolidated and unconsolidated risks”
Practise this chapter
- Chapter training · 36 exercises
- Chapter 3 mini-case · intermediate
- Chapter case studyObjective, scope and significant judgments of a group: control without a majority, significant influence below 20 % and unconsolidated structured entity · foundation
- Chapter case studySubsidiary with material non-controlling interests: disclosures per subsidiary, basis of the summarised information, restrictions, materiality and information on associates · intermediate
04Interests in joint arrangements and associatesNot started2 lessons0/2
- Not startedMaterial joint arrangements and associates: nature, extent, financial effectsLesson45 min11 exercises
- Not startedBeyond the summary: reconciliation, unrecognised losses, commitmentsLesson40 min11 exercises
Practise this chapter
- Chapter training · 22 exercises
- Chapter case studyObjective, scope and significant judgments of a group: control without a majority, significant influence below 20 % and unconsolidated structured entity · foundation
- Chapter case studySubsidiary with material non-controlling interests: disclosures per subsidiary, basis of the summarised information, restrictions, materiality and information on associates · intermediate
05Unconsolidated structured entitiesNot started1 lesson0/1
06Investment entitiesNot started1 lesson0/1
Practise this chapter
07Links with other standards and post-implementation reviewNot started1 lesson0/1