What you will learn:
This course covers the following study areas applicable to entities that are required to prepare group consolidated financial statements:
- IFRS 3 - Business Combinations (outlining the accounting when an acquirer obtains control of a business)
- IAS 28 - Investments in Associates and Joint Ventures (outlining how to apply the equity method to investments in associates and joint ventures)
- IFRS 11 - Joint Arrangements (outlining the accounting by entities that jointly control an arrangement).
- Consolidation of a group of entities (Subsidiary, Joint Venture and Associate)
- Complex groups with intragroup transactions
- Horizontal group with intragroup transactions
- Vertical group with intragroup transactions
- Change in ownership (Increase or decrease in shareholding but no loss of control).
Who is this for?
This course is designed to provide the most needed additional help and boost the academic performance of 3rd year students registered in any tertiary education institution, including but not limited to:
1. UNISA
2. University of Johannesburg
3. Milpark Education- Business School
4. Regenesys Business School
5. Lyceum Correspondence College
6. Boston City Campus & Business College
7. ACCA and CIMA
This course is also highly recommended for learners who needs a quick refrersher in preparation for professional board exams.
Joint Arrangements- IFRS 11 for 3rd Years
These notes covers the key principles of Joint Arrangements.
They are suitable for 3rd Year students registered for FAC3704 & FAC3762
- Key Definitions
- Classification of Joint Arrangements (Joint Venture or Joint Operation)
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R45
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FAC3704 -June/July 2021 Exam Paper with Solutions
- A detailed solution to the June/July 2021 Exam Paper. Detailed calculations and explanations included.
- This exam pack is very useful to students preparing for UNISA Sept/Oct 2021 exams.
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R190
- Add to cart
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