1 - The group: Legal, accounting and reporting requirements for group financial statements, separate financial statements and disclosure of interests in other entities

2 - Business combinations: IFRS 3

3 - Consolidated statement of financial position at the date of acquisition or formation of wholly owned subsidiary

4 - Consolidated statement of financial position at the date of acquisition: Partly owned subsidiaries

5 - Consolidated statement of financial position after the date of acquisition

6 - Consolidated statement of profit or loss and other comprehensive income: introduction

7 - Elimination of intercompany (intragroup) transactions

8 - Fair value adjustments to non-current assets of subsidiary

9 - Methods of consolidation

10 - Adjustments made by parent company to carrying amount of investment in subsidiary

11 - Subsidiary company's capital includes preference shares

12 - Subsidiary companies and accumulated deficits

13 - Acquisition of subsidiary during a financial year

14 - Investments in associates and joint ventures

15 - Piecemeal (step) acquisitions

16 - Sale of shares in subsidiary or associate

17 - Joint arrangements

18 - Indirect or vertical subsidiaries and associates

19 - Share issues and share buy-backs by subsidiaries

20 - Foreign operations

Consolidated statement of cash flows

Practice questions