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ACCA FA · Applied Knowledge

H. Preparing basic consolidated financial statements

Explore how to create group financial statements for parent and subsidiary companies. You’ll learn about intra-group balances, non-controlling interest, and basic consolidation adjustments.

  • 13 lessons
  • 3 modules
  • 1.6h of video
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The lessons

13 lessons, module by module.

Consolidated SOFP

6 lessons
  1. 1 Groups 11m
  2. 2 Consolidation accounting 24m
  3. 3 Preparing CSOFP 4m
  4. 4 Intra-group trading 8m
  5. 5 Mid-year acquisitions 3m
  6. 6 Illustration 10m

Consolidated SOPL

4 lessons
  1. 1 Preparing the CSOPL 12m
  2. 2 Mid-year acquisitions 3m
  3. 3 Stepped process 2m
  4. 4 Illustration 7m

Associates

3 lessons
  1. 1 Significant influence 2m
  2. 2 Accounting for associates 6m
  3. 3 Illustration 5m

Questions

About H. Preparing basic consolidated financial statements.

What does the H. Preparing basic consolidated financial statements section cover?

Explore how to create group financial statements for parent and subsidiary companies. You’ll learn about intra-group balances, non-controlling interest, and basic consolidation adjustments.

How much video is in this section?

H. Preparing basic consolidated financial statements has 13 video lessons, about 1.6 hours in total. Work through them at your own pace, with lifetime access.

Is this section included in the Financial Accounting exam?

Yes. The content in this section is assessed in the Financial Accounting ACCA exam.

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