| Information | Having been through the theory on the application of the 5 standards relating to group accounting this course will take the participants through the practical application of the principles that these standards address in relation to a vertical group structure with no foreign entities.
We will take the participants through the requirements of the standards and navigate the practical aspects of the application of these requirements and ultimately address the presentation and disclosure that are expected. The standards that will be covered will include:
- IFRS 10 Consolidated financial statements
- IFRS 12 Disclosure of interests in other entities
- IAS 27 Separate financial statements
|
