Addresses requirements of IFRS 10, Consolidated Financial Statements.
Learning Objectives
Identify which entities must prepare consolidated financial statements and what exemptions are available.;Recall how the principle of control, as defined in IFRS 10, is applied to determine whether an investor (parent) controls another entity (investee).;Indicate how the accounting requirements are applied to prepare consolidated financial statements as defined in IFRS 10.;Recall how investments are recognized in the separate financial statements of the investor.
