IFRS: Separate and Consolidated Financial Statements (IFRS 10 & IAS 27)

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1.0 Credits

The purpose of this course is to familiarize you with the requirements for consolidated financial statements as discussed in IFRS 10, Consolidated Financial Statements. Focusing primarily on the criteria used to determine which entities an investor entity (parent) must consolidate in its consolidated financial statements, this course also examines the accounting requirements for the preparation of consolidated financial statements.


  • Identify the scope of IFRS 10, Consolidated Financial Statements and IAS 27, Separate Financial Statements.
  • Apply the principle of control, as defined in IFRS 10, to determine whether an investor (parent) controls another entity (investee) and, therefore, must consolidate the investee.
  • Apply the accounting requirements for preparation of consolidated financial statements as defined in IFRS 10.

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