Mastering IFRS 10 & IFRS 3: Group Accounting Simplified! скачать в хорошем качестве

Mastering IFRS 10 & IFRS 3: Group Accounting Simplified!

Welcome back to another insightful session on Record Tyme! In this comprehensive video, we deep-dive into one of the most critical and high-stakes topics in financial accounting: Consolidations. Whether you're an accounting student preparing for exams or a future Chartered Accountant (CA) aiming to master the fundamentals, this is the video for you. 🔍 In This Video You Will Learn: Why consolidations are crucial for exams and your CA(SA) journey. Step-by-step breakdown of the A + B + Adjustments principle. The at-acquisition journal entries and how to correctly apply IFRS 3. Calculation and logic behind Goodwill, NCI, and Deferred Tax. How to approach the AOE (Analysis of Equity). Common student mistakes and how to avoid them. Tips on scoring exam marks with correct transfer of AOE to financial statements. How to think through adjustments using logic, not cramming. 💥 Plus: Watch how I went from failing consolidations to scoring distinctions using this very method. 📘 Join Our Private Learning Community: Want more help with tough accounting topics? Join our private WhatsApp study group – details in the description below. Be part of a focused and driven learning community that helps you succeed! 📌 Like | Comment | Subscribe | Share Let us know in the comments what topics you'd like us to cover next! 🧾 Transcript (Highlights): 00:00 - Introduction: Why consolidations are a must-know topic in accounting. 01:00 - My personal journey with failing and bouncing back on this topic. 04:00 - What is consolidation? Understanding the “A + B + Adjustments” framework. 07:00 - Why we aggregate: The rationale behind combined results and fair presentation. 10:00 - Step-by-step breakdown of the trial balance example (HoldCo A acquires 80% of B). 16:00 - Common mistakes students make with adjustments and how to fix them. 21:00 - IFRS 3 explained: At acquisition principles, goodwill, and non-controlling interest. 30:00 - Journal entries: Eliminating investment and share capital, calculating goodwill. 35:00 - Post-acquisition adjustments: Depreciation, deferred tax, and retained earnings. 43:00 - Current year impacts: Profit allocation to parent and NCI. 47:00 - Final tips: Always work logically, not by cramming. Practice scoring your marks. 54:00 - Advanced concepts preview (changes in holding, foreign consolidations). 55:30 - Final encouragement: You can master consolidations – one concept at a time! 📲 Join the WhatsApp Group https://chat.whatsapp.com/D37E5ivrh7U...