| Group Financial Statement |
|---|
| 6. Introduction to group accounting |
|---|
| • Concept of Group Accounts |
| • Definitions |
| • Exemption from Preparation of Group Financial Statements |
| • Non-Coterminous Year Ends |
| 7. Consolidated statement of financial position |
|---|
| • Principles of the Consolidated Statement of Financial Position |
| • Pre and Post-Acquisition Profits |
| • Non-Controlling Interest |
| • Fair Values |
| • Fair Value of Net Assets Acquired Intra-Group Trading |
| • Unrealised Profit |
| • Mid-Year Acquisitions |
| 8. Consolidated statement of comprehensive income |
|---|
| • Principles of the Consolidated Statement of Comprehensive Income |
| • Intra-Company Trading |
| • Other Consolidated Income Statement Adjustments Midyear Acquisitions |
| • The Consolidated Statement of Comprehensive Income |
| 9. IAS 27, IFRS 10, IFRS 3 (Revised), IFRS 13 |
|---|
| • Definitions |
| • Separate Financial Statements |
| • Preparation of Consolidated Financial Statements Treatment of Goodwill |
| • The basis of a Fair Value Measurement |
| • Fair Value Hierarchy |
| • Specific Application Principles Disclosures |
| 10. Effect of Non-controlling interests |
|---|
| • Effects of Non-Controlling Interest on: |
| • On Statement of financial position |
| • Intra-group trading |
| • Intra-group sales of non-current assets |
| • Fair Values |
| 11. Acquisition of a Subsidiary during its accounting period |
|---|
| • Step Acquisitions |
| • Disposal Scenarios |
| • Investing Entity's Accounts |
| • Group Accounts |
| • Group Accounts - Entire Disposal |
| • Group Accounts Disposal - Subsidiary to Associate |
| • Disposal where Control is not Lost (Increase in NCI) Subsidiaries Acquired Exclusively with a View to Subsequent Disposals |
| • Further Purchase by Group after Control Obtained (Decrease in NCI) |
| 12. Consolidated Statement of comprehensive income |
|---|
| • Format of Consolidated Statement of Comprehensive Income |
| • Preparation of Consolidated Statement of Comprehensive Income |
| 13. Consolidated Statement of changes in Equity |
|---|
| • Format of Consolidated Statement of Changes in Equity |
| • Preparation of Consolidated Statement of Changes in Equity |
| 14. Associates and Joint ventures |
|---|
| • IAS 28 Investments in Associates and Joint Ventures |
| • IFRS 11 Joint Arrangements |
| • IFRS 12 Disclosure of Interests in Other Entities |