Consolidation Masterclass - ICAG Lectures
8 videos • 1,116 views • by Nhyira Premium In this Podcast, Consolidation Masterclass - ICAG Lectures Nhyira Premiums explains the key principles in the preparation and how to prepare the consolidated financial statements. You will learn among other things the follow, how to treat investment in associates (IAS 28), How to determine control (IFRS 10), How to calculate goodwill at acquisition (IFRS 3), how to calculate the fair value of consideration transferred, how to determine the fair value of non - controlling interest (NCI) and the preparation of the net assets of the subsidiary at acquisition and at the reporting date.