Group accounts are hot accounting topic, so let's dive in the basics: what types of investments there are, how to distinguish them and what accounting method to apply.
00:00 Introduction
00:47 Overview of 6 IFRS Accounting Standards related to groups and consolidation
03:35 Definitions related to members of groups (who is who)
05:46 Subsidiary vs associate vs joint arrangement vs financial instrument: criteria, accounting method
------
*Online IFRS course by Silvia, CPDbox: www.cpdbox.com/ifrs-kit/
*Subscribe to Silvia's free newsletter: www.cpdbox.com/
コメント