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ACCA SBR · Strategic Professional

D. Financial statements of group entities

Master group accounting, including consolidations, joint arrangements, and associates, along with IFRS-specific treatments.

  • 31 lessons
  • 6 modules
  • 2.6h of video
Start the first lesson → About the ACCA SBR course

The lessons

31 lessons, module by module.

Group accounting - basics

6 lessons
  1. 1 Introduction 4m
  2. 2 Business combinations - part 1 14m
  3. 3 Business combinations - part 2 10m
  4. 4 Preparing consolidated financial statements 10m
  5. 5 When to consolidate 3m
  6. 6 Separate financial statements 1m

Associates and joint arrangements

4 lessons
  1. 1 Associates 2m
  2. 2 The equity method 7m
  3. 3 Joint arrangements 8m
  4. 4 Separate financial statements 1m

Group accounting - advanced issues

6 lessons
  1. 1 Acquisition of a subsidiary 9m
  2. 2 Disposal of a subsidiary 10m
  3. 3 Control to control scenarios 10m
  4. 4 Subsidiary acquired exclusively for resale 1m
  5. 5 Disposal of an associate 4m
  6. 6 Group restructuring 2m

Foreign transactions

4 lessons
  1. 1 Introduction 1m
  2. 2 Determining functional currency 2m
  3. 3 Transactions denominated in foreign currency 3m
  4. 4 Year-end balances 3m

Foreign entities

5 lessons
  1. 1 Introduction 2m
  2. 2 Consolidating a foreign operation - part 1 10m
  3. 3 Consolidating a foreign operation - part 2 4m
  4. 4 Disposal of a foreign operation 2m
  5. 5 Net investment in a foreign entity 2m

Group statement of cash flows

6 lessons
  1. 1 Introduction 4m
  2. 2 Classifications 6m
  3. 3 Revision of single entity cash flows 8m
  4. 4 Consolidated cash flows - part 1 7m
  5. 5 Consolidated cash flows - part 2 8m
  6. 6 Foreign exchange 1m

Questions

About D. Financial statements of group entities.

What does the D. Financial statements of group entities section cover?

Master group accounting, including consolidations, joint arrangements, and associates, along with IFRS-specific treatments.

How much video is in this section?

D. Financial statements of group entities has 31 video lessons, about 2.6 hours in total. Work through them at your own pace, with lifetime access.

Is this section included in the Strategic Business Reporting exam?

Yes. The content in this section is assessed in the Strategic Business Reporting ACCA exam.

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