Pierpoint Academy

This episode describe the treatment of unrealised profit on the transfer of non-current assets between the parent entity and subsidiary entity in the consolidated financial statement.

This is another episode in the group accounting series. This episode looks at how to calculate provision for unrealised profit on Inventory which result due to trading relationship between the parent and subsidiary.

This episode discusses the issue of cost of acquisitions in group Accounting, it impacts on the calculation of goodwill and it's treatments in the consolidated financial statements.

This episode looks at the issue of non-controlling Interest and goodwill. The respective methods of proportionate and fairvalue for determining NCI and goodwill including implication for impairment charges.

This episode describe the major calculations that needs to be work out under IFRS 3 - Business Combinations and IFRS 10 - Consolidated Financial Statements before proceeding to consolidation. It's a key part of the consolidation process

This episode looks at the basics of Group Accounting, definition of control in IFRS 10 - Consolidated Financial Statements, different situations of control, exceptions from preparing consolidated financial statement in IFRS 10 and the issues of uniform accounting policies and common reporting date.