Chapter 21: Consolidation Basics (IFRS 10, IAS 27)

Keeping Up with ACCA (by the Accountant's Perspective) by Accountant's Perspective

05:15
Episode notes

Chapter 21: Consolidation Basics (IFRS 10, IAS 27)

📄 Caption: Control is key. Learn when to consolidate and when not to.

What you’ll learn:

  • Definition of control
  • Power, returns, and linkage
  • Exemptions from consolidation
  • Direct vs indirect holdings

#IFRS10 #Consolidation #GroupAccounts #ACCAFR