IFRS Masterclass: Consolidation + Disclosures

Master the principles of Consolidation + Disclosures in this focused course designed to enhance your expertise in preparing consolidated financial statements and disclosing financial instrument risks with accuracy and transparency.

You’ll explore the core concept of control, including power, variable returns, and their link, along with key consolidation procedures, treatment of non-controlling interests, and considerations for investment entities. The course also covers advanced control scenarios involving voting rights, agent relationships, and de facto control.

On the disclosure side, gain clarity on how to report financial assets and liabilities, fair value measurements, collateral, breaches, and hedge accounting. You’ll learn to present credit, liquidity, and market risks effectively, ensuring compliance and transparency in financial reporting.

By the end, you'll be equipped to apply Consolidation + Disclosures confidently, enhancing the quality and integrity of your financial statements.