Separate financial statements
You'll learn how separate financial statements differ from consolidated ones and how to account for investments in subsidiaries, joint ventures, and associates under IFRS.
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In this lesson
- 0:01 Separate financial statements overview
- 0:10 Investment accounting methods explained
- 0:26 Dividend treatment and equity method
- 0:44 Fair value revaluation in consolidation
About this lesson
This video covers the two permitted approaches—cost method and equity method—and explains how dividends and revaluation gains are treated in each case. Essential for SBR and FR papers where consolidation accounting appears regularly in exam questions.
Duration: 1m
Transcript
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