Learning outcomes

What will you learn?

The objective and scope of IAS 27 in preparing separate financial statements.

Accounting methods for investments in subsidiaries, associates, and joint ventures (cost, IFRS 9, or equity method).

Key disclosure requirements that ensure transparency and compliance with IFRS.

Practical examples of reorganizations, dividend recognition, and changes in investment entity status.

The differences between separate and consolidated financial statements.

Course content

Participants

Who is this course designed for?

Accountants and finance professionals looking to strengthen their IFRS knowledge.

Auditors analyzing separate and consolidated financial statements.

CFOs, controllers, and managers responsible for financial reporting in multinational companies.

Consultants and advisors supporting clients in IFRS application.

Pre-requisites

Necessary Qualifications

Background in accounting, finance, or business administration.

Basic knowledge of financial reporting and accounting principles.

Experience in audit or financial reporting is recommended.

Familiarity with IFRS and national standards is helpful but not essential.

Course Content

What will you study?

The history and development of IAS 27.

Objective and scope of the standard.

Key definitions: subsidiaries, associates, joint ventures, separate vs. consolidated financial statements.

Accounting methods: cost, IFRS 9, equity method.

Dividend recognition in separate financial statements.

Reorganizations and investment entity amendments.

Disclosure requirements and practical applications.

Effective date and transition guidance.