🎧 The ACCA Group Accounts Episode — Understand Consolidation the Smart Way

Описание: In this SmartPass session, we break down one of the most important and heavily examined areas in ACCA Financial Reporting (FR) — Group Accounts.

You’ll learn how to approach consolidation with understanding, not confusion — seeing the logic behind group structures, adjustments, and control.

Here’s what this episode covers:

The principles of consolidation under IFRS 10

Preparing the Consolidated Statement of Financial Position (SFP)

Building the Consolidated Statement of Profit or Loss (P&L)

Accounting for Associates in accordance with IAS 28

Key examiner insights, common pitfalls, and efficient step-by-step logic


🎯 This episode simplifies complex group adjustments and teaches you how to apply them confidently in the exam.
Perfect for your study sessions, commute, or gym time — learn consolidation the way top students do: smart, structured, and examiner-focused.

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