1
1.1
|
Introduction
|
3
|
1.2
|
International Financial Reporting Standards covered by the Financial
|
|
Management syllabus
|
4
|
|
1.3
|
Advice and guidance for F2 candidates
|
4
|
1.4
|
Summary
|
6
|
2.1
|
Introduction
|
9
|
|
2.2
|
Accounting for investments
|
9
|
|
2.3
|
Investment in associates
|
10
|
|
2.4
|
Investment in subsidiaries
|
11
|
|
2.4.1
|
The principle of control
|
11
|
|
2.4.2
|
The requirement to prepare consolidated financial statements
|
12
|
|
2.4.3
|
Exclusion from preparing consolidated accounts
|
12
|
|
2.4.4
|
Goodwill
|
13
|
|
2.4.5
|
IFRS 3 Business combinations
|
14
|
|
2.4.6
|
Fair values in
acquisition accounting |
14
|
|
2.5
|
Investment in joint ventures
|
17
|
|
2.6
|
Summary
|
17
|
|
Revision Questions
|
19
|
||
Solutions to Revision Questions
|
21
|
3.2.1 Goodwill
|
28
|
|
3.2.2 Bargain purchases
|
29
|
|
3.3
|
Non-controlling interests
|
29
|
3.3.1 Accounting for non-controlling interests
|
30
|
|
3.4
|
The elimination of intra-group balances
|
32
|
3.4.1 Intragroup loans and preference shares
|
34
|
|
3.5
|
The treatment of unrealised profits on assets
|
|
bought from group companies
|
35
|
|
3.5.1 Intra-group trading in non-current assets
|
38
|
|
3.6
|
Adjustments to achieve uniformity of accounting policy
|
39
|
3.7
|
Adjustments for fair value at the date of acquisition
|
40
|
3.8
|
Summary
|
42
|
Revision Questions
|
45
|
|
Solutions to Revision Questions
|
51
|
Chapter # 4
|
The Consolidated Income Statements of
Comprehensive Income and Changes in Equity
|
Chapter # 5 Associates and Joint Ventures

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