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Module 1
6 lessons
Module 1
5 lessons
Module 2
5 lessons
Module 1
6 lessons
Module 2
6 lessons
Module 3
5 lessons
Module 4
5 lessons
Module 5
7 lessons
Module 6
4 lessons
Module 7
6 lessons
Module 8
6 lessons
Module 9
5 lessons
Module 10
6 lessons
Module 11
5 lessons
Module 12
4 lessons
Module 1
6 lessons
Module 2
4 lessons
Module 3
6 lessons
Module 4
4 lessons
Module 5
5 lessons
Module 6
6 lessons
Module 1
4 lessons
Module 2
7 lessons
Module 1
3 lessons
Module 1
4 lessons
Module 2
2 lessons
Module 3
3 lessons
Module 4
3 lessons
Module 1
5 lessons
Module 2
2 lessons
Module 3
4 lessons
Module 4
3 lessons
Module 1
5 lessons
Module 2
3 lessons
Module 3
3 lessons
Module 4
4 lessons
Section

D. Financial statements of group entities

Master group accounting, including consolidations, joint arrangements, and associates, along with IFRS-specific treatments.

6 modules 31 lessons

Modules

Module 1

Group accounting - basics

6 lessons
Introduction
Business combinations - part 1
Business combinations - part 2
Preparing consolidated financial statements
When to consolidate
Separate financial statements

Module 2

Associates and joint arrangements

4 lessons
Associates
The equity method
Joint arrangements
Separate financial statements

Module 3

Group accounting - advanced issues

6 lessons
Acquisition of a subsidiary
Disposal of a subsidiary
Control to control scenarios
Subsidiary acquired exclusively for resale
Disposal of an associate
Group restructuring

Module 4

Foreign transactions

4 lessons
Introduction
Determining functional currency
Transactions denominated in foreign currency
Year-end balances

Module 5

Foreign entities

5 lessons
Introduction
Consolidating a foreign operation - part 1
Consolidating a foreign operation - part 2
Disposal of a foreign operation
Net investment in a foreign entity

Module 6

Group statement of cash flows

6 lessons
Introduction
Classifications
Revision of single entity cash flows
Consolidated cash flows - part 1
Consolidated cash flows - part 2
Foreign exchange

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Strategic Business Reporting Subject