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D
IFRS
Specimen
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D1.
The concepts of groups 1
25 mins
D1/3.
Business combinations – FV adjustments
30 mins
D1.
NCI
24 mins
D1.
Share for share exchange
17 mins
D1.
Groups Goodwill in more detail
54 mins
D1.
Groups Income Statement
19 mins
D2.
I/C adjustments and URP
28 mins
D1.
Group SFP, P&L and SOCIE - exam
1.8 hrs
D4.
Associates and joint arrangements
2 mins
D5.
Complete disposal of shares in subsidiaries
11 mins
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Syllabus C.
Presentation of financial statements
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IFRS