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IFRS 3 / IFRS 10 Introduction to Consolidation and Group Accounts

http://www.ifrsbox.com
Introduction to consolidation and group accounts:

There are 6 IFRS dealing with group accounts and consolidation:
IAS 27 Separate Financial Statements
IAS 28 Investments in Associates
IFRS 3 Business Combinations
IFRS 10 Consolidated Financial Statements
IFRS 11 Joint Arrangements
IFRS 12 Disclosure of Interests in Other Entities
First, we need to determine what type of investment we have. Then we need to apply the accounting method based on the type of investment:
1. Subsidiaries — acquisition method + full consolidation
2. Associates — equity method
3. Joint arrangements — based on the type: joint venture using equity method and joint operation — only own share on assets, liabilities, revenues and expenses
4. Other investments — financial instruments
Subscribe to http://www.ifrsbox.com and learn more!

Channel: Silvia M. (of IFRSbox)
Published: 2014-07-02 11:21:41
Duration: 9M13S
Views: 55704
Likes: 223
Favorites: 0

Financial Accounting Journal Entries with downloadable workbook

http://freefinancialaccountingtextbook.blogspot.com/2011/06/chapter-3-analyzing-and-recording.html

This video will walk you through analyzing transactions, recording them in the general journal then posting them to the general ledger.

Download the workbook from google docs https://spreadsheets.google.com/spreadsheet/ccc?key=0AgmH5rG6dzTmdHhEWVdZVDBtVEVwV1RKQ2JDQlZiVmc&hl=en_US
This is the third video in my series on financial accounting. The only way to get proficient with this material is to get out the green bar paper and PRACTICE! I want you to get an A in your first accounting class.

Channel: etramway
Published: 2009-12-20 19:28:13
Duration: 9M57S
Views: 43031
Likes: 57
Favorites: 0

Introduction to Financial Accounting W/ Free Study Materials

http://freefinancialaccountingtextbook.blogspot.com/2011/05/chapter-1-introduction-to-financial.html

Earn an A in your first college Financial Accounting course! Companion Ppt presentation on google docs… http://docs.google.com/present/view?id=ddsbmnnx_13f5vz7kf6 . Topics covered include the four financial statements, six account types and their natural balances, the Financial Accounting Equation and the 3 Financial Accounting transaction types. This presentation is designed to give you a good start in your first accounting class at your college or university. The trick to earning an A in Financial Accounting is to get a good start. If you work hard at the beginning of the semester, Financial Accounting WILL get easier for you. Try the practice test on https://docs.google.com/document/d/1d8Ipcs8eW1TgOOt4UJqjKZl9dFzMfvuRaHRHw3EXPmw/edit?hl=en_US

I want you to to earn an A in Accounting! You can do it!

Channel: etramway
Published: 2009-12-14 00:41:31
Duration: 9M59S
Views: 79959
Likes: 294
Favorites: 0

Financial Accounting Course: How To Learn Accounting

http://accountingcorner.org – FREE downloads

Financial accounting course, with lots of topics explained.

Check also financial management blog http://protectyourkids.info

Channel: FreeAccountingTutor
Published: 2010-09-29 07:21:17
Duration: 5M21S
Views: 9308
Likes: 10
Favorites: 0

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