Strategy
Format
Course - Online
Level
Basic
Duration
1h
Identify the impact of indirect holdings by a parent both on the preparation of group financial statements and on group accounts when one entity holds shares in another that do not constitute control, but influence activities significantly.
£45.00
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Explore complex group structure beyond the "basic" consolidation, since many parent companies achieve their revenue targets through indirect investment via an existing or acquired subsidiary. This complex group structure includes vertical group and mixed group.
Learn how parent entities should account for subsidiaries, associates, and joint ventures in their individual financial statements. Have a working knowledge of consolidation that can assist the decision-making process by focussing on the indirect control and accounting for associates and joint arrangements.
Use real-world examples such as case studies and scenarios, designed to give you the skills to evaluate business performance and get a deeper understanding of various ways to improve the business performance and align with organisation goals.
This is a standalone course but if you’re interested in more of this type of learning while earning a designation, explore the CGMA® Finance Leadership Program.
This Course - Online offers 1 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.
| Field of study: | Business Management and Organization |
|---|---|
| Prerequisites: | None |
| Programme level: | Basic |
| Duration: | 1h |
| Format: | Course - Online |
| Access: | This is a digital product. You will have access to the content for a year after purchase date. |
£45.00
VAT calculated on checkout