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IFRS 10 Consolidated Financial Statements

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Learning objectives  

By the end of this event the participant should: 

• Understand what is covered under IFRS 10; 

• Understand the concept of control; 

• Understand how to practically apply the concept of control; 

• Understand what an investment entity is; and  

• Get an overview of how to prepare consolidated AFS. 

 

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Content 

The webinar will cover the following topics:  

• What is IFRS 10?  

• Definition of control. 

• Identifying whether one entity controls another. 

• Investment entity defined. 

• Consolidation procedures.  

• Changes in ownership interests. 

• Presentation and disclosure requirements.