Transcription of Preparing simple consolidated financial statements
{{id}} {{{paragraph}}}
RELEVANT TO ACCA QUALIFICATION PAPER F3 / FOUNDATIONS IN ACCOUNTANCY. PAPER FFA. Preparing simple consolidated financial statements Although 2011 saw a number of new accounting standards issued in respect of groups, throughout 2012 the Paper F3/FFA syllabus still continues to examine the principles contained in: IAS 27, consolidated and Separate financial statements IAS 28, Investments in Associates IFRS 3, Business Combinations From December 2011, Paper F3/FFA saw two main new examinable areas added to its syllabus the preparation of simple consolidated financial statements and the interpretation of financial statements . This article focuses on some of the main principles of consolidated financial statements that a candidate must be able to understand and gives examples of how they may be tested in multiple-choice questions (MCQs).
5 PREPARING SIMPLE CONSOLIDATED FINANCIAL STATEMENTS APRIL 2012 © 2012 ACCA The following illustration demonstrates this in the context of the consolidated
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
{{id}} {{{paragraph}}}
Group Analysis, Chemical Analysis of Polymeric Materials Using, Group, Analysis of Design/Build vs. Design-Bid, Taking Stock 2017: Adjusting Expectations for, Statistical practice in high-throughput, Statistical practice in high-throughput screening data analysis, ANALYSIS AND VALUATION OF INSURANCE COMPANIES, Analysis, ETHNOGRAPHY