Event Information
Event code CMAI25121215 Language English
Event name IFRS: Consolidated Financial Statements (IFRS 10) and Separate Financial Statements (IAS 27) (revamp)
CPD hours 1.50
Competency Accounting and Financial Reporting Sub-Competency Accounting for transactions (technical skills - HKFRS),Preparing financial reports (technical skills - HKFRS)
Level 1 - Foundation
Contact online@hkicpa.org.hk / 2287 7008
Description

Offline enrolment form

 

Overview


IFRS: Consolidated Financial Statements (IFRS 10) and Separate Financial Statements (IAS 27)
IFRS 10, Consolidated Financial Statements, and IAS 27, Separate Financial Statements, and their complexities are covered so you can help clients reporting under IFRS® Standards.

 

Key Topics

  • Defining control
  • Exemptions from consolidation requirements
  • Investment entity accounting
  • Consolidation procedures
  • Consolidated statements, comprehensive income, and goodwill
  • Classifying investments by type in the investor's separate financial statements (subsidiaries, associates, joint arrangements, and financial assets).
  • Recognition, measurement, and disclosure requirements

 

Learning Objectives

  • Identify which entities are subject to IAS 27, Separate Financial Statements, as well as the guidelines entities must follow when recognizing investments in the separate financial statements of the investor.
  • Determine the scope and accounting requirements for entities required to prepare consolidated financial statements in accordance with IFRS 10, Consolidated Financial Statements.

 
Event Date
Date / Time CPD hours
01 Dec 2025 00:00 - 31 Dec 2099 23:59 1.50
Fee Information
Type Fee (HKD)
Enrolment IA 350.00
Member 350.00
Student 350.00
Non-member 400.00
Enrolment Date
Enrolment from 01 Dec 2025 (00:00) to 31 Dec 2099 (23:59)
Full Hot and limited seat Promotion
Closed e-Learning Continuing Education Fund
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