Section outline

  • Aim of the topic

    This unit aims to equip students with skills necessary for reporting the investments in complex forms of business combinations

    Learning outcomes

    At the end of this Unit , you will be able to:

    1. Understand the distinguishing features between basic and complex group structures based on the relationships among the entities involved;

    2. Apply the steps involved in consolidating sub-subsidiary or sub-associate, and full and partial acquisition or disposal of a subsidiary;

    3. Prepare and interpret the complex group financial statements.

    What should students do

     E-tivity 1.1. ; E-tivity 1.2. ; E-tivity 1.3. ; E-tivity 1.4. ; E-tivity 1.5.