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IFRS 10 – Consolidated Financial Statements
IFRS 10 established the principles for the preparation and presentation of consolidated financial statements when an entity (the parent) controls one or more other entities (subsidiaries).
Date: 24 Nov 2022 (4 – 6 PM EAT)
Tony Kinyua, Manager, Assurance
Individual - Ksh 2,000 per participant
Group Discount (5+) - 1500 per participant
Topics covered include:
The objectives of the training is to:
i) Define the principle of control and establish control as the basis of consolidation
ii) Set out how to apply the principle of control to identify whether an investorcontrols an investee and therefore whether there is need to consolidate theinvestee
iii) Set out the accounting requirements for the preparation of consolidated financial statements
iv) Define an investment entity and set out an exception to consolidating particular subsidiaries of an investment entity
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