This e-learning course is part of an e-learning series designed by PwC Könyvvizsgáló Kft. which aims to provide a comprehensive overview of the application of IFRS (IAS) standards to finance and accounting experts who are already familiar with fundamental (Hungarian) accounting and reporting processes.
Our instructors - experts in IFRS - designed the professional materials according to the IFRS 10 Consolidated financial statements standard currently in force. They made the curriculum more accessible by including practical examples and interim tests to help knowledge assessment. The material ends with a test questionnaire.
The e-learning introduces the following topics:
- Introduction: why consolidate? definition of consolidated financial statements; investments – link between the level of control and the consolidation method
- Consolidation process: consolidation adjustments – examples; goodwill and negative goodwill; non-controlling interest
- Intra-group transactions and balances - examples
- Test your knowledge