The Concepts and Principles of Groups
- Download revision notesSyllabus A4
- 01Explanation3:03A4a. The Single Economic Unit
- 02Explanation1:17A4b. The Definition of a Subsidiary
- 03Quiz questionsA4b. Subsidiary
- 04Exam questionsA4b. Past Exam Question
- 05NotesA4b. Indicators of control
- 06ExplanationA4b. Convertible Loans - are these shares?
- 07Quiz questionsA4b. Parents
- 08Exam questionsA4b. Past Exam Question
- 09Explanation3:27A4d. Exemptions from preparing Group Accounts
- 10Exam questionsA4d. Past Exam Question
- 11Explanation1:15A4e. Why Directors may not wish to Consolidate
- 12NotesA4f. Co-terminous Year-ends and Accounting policies
- 13Quiz questionsA4f. Year-ends
- 14Explanation1:33A4f. Uniform Accounting Polices
- 15Explanation1:56A4g. Why Eliminate intra Group Transactions?
- 16Quiz questionsA4g. Eliminating intra-group transaction
- 17Specimen Exam0:52A4g. Past Exam Question
- 18NotesA4h. The Objective of Consolidated Accounts
- 19AudioA4i. Why use Fair values when calculating goodwill?
- 20Quiz questionsA4i. Using Fair Values - Quiz
- 21Explanation1:44A4j. Associates and Equity Accounting
- 22Quiz questionsA4j. Associate
- 23Exam questionsA4j. Past Exam Question
- 24Revision quizA4. Revision quiz
- 25Revision notes testA4. Memory test