Intro to consolidation and group accounts: IFRS 3, IFRS 10 and other (applies in 2026)

Описание: Group accounts are hot accounting topic, so let's dive in the basics: what types of investments there are, how to distinguish them and what accounting method to apply.
00:00 Introduction
00:47 Overview of 6 IFRS Accounting Standards related to groups and consolidation
03:35 Definitions related to members of groups (who is who)
05:46 Subsidiary vs associate vs joint arrangement vs financial instrument: criteria, accounting method
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