Introduction to Consolidation and Group Accounts - UPDATED VIDEO LINK in the description

[@CPDbox]

Thanks for watching! Let’s connect: *Newsletter: www.cpdbox.com/ *LinkedIn: www.linkedin.com/in/silviamahutova/ *Instagram: instagram.com/cpdbox/

[@tanveer5115]

This is almost like a great live class lecture by a great teacher. Awesome. Thank you so much. Keep posting.

[@erwindavid8874]

I really love your simplified lesson of such topics. Same goes with your voice. Thanks a lot

[@farijearifi6129]

indeed, her voice matches the explanation

[@imranaakash4065]

Outstanding Presentation Style Dear Mam

[@islamculture5531]

i am from Bangladesh and my teacher follow your lectures and sheet....

[@basiimaevelyn1381]

I hv understood Consolidation 100%,and its too common in CPA ( uganda)

[@janeherdsman]

Silvia, you are a miracle!

[@mohamednasfan4046]

Very very usefull . Great Job. Thank You Very Much.

[@mahdisaeed8326]

thank you silvia tutorial is like the food your expanation is like fast food short time with sufficient information in india they make it very difficult with alot of time , it is like food there 2 hrs to make for you lunch at the end is all males thank you teacher

[@jessgenesh9127]

You explain the things so clearly! Wonderful

[@celinemuhoza2060]

Thanks Silvia!!! Your explanations are very useful, clear and easy to understand.

[@mbongenibruno3680]

the best lecture

[@furstonetravels]

This video is just incredible, it helped me to get an overview so fast. Thank you so much!

[@salmanansari7843]

this is one of the amazing lecture i believe very nicely presented and everything i understood at once only i don't know how to reach you bt it at really helped me a lot

[@yasirfawad2664]

thank you very much indeed ma'am, love you

[@piyushsharma6]

hi silvia thanks for providing such precise, subtle yet effective summaries . Honestly, I would very soon go for your online modules.

[@bbtbekele2294]

Thank you very much for your kind help.

[@karinsteinl7064]

Thank you so much. This video is a BLESSING!

[@rahul23545]

Thanks Silvia, its really a good

[@irachmaditya]

Outstanding explanation..

[@ikrambhatti4597]

WOW very useful!

[@waqarulislam1794]

My question if one entity has 10% shares/investment in subsidiary and another entity has 90% shares/investment but management and board of directors for both parent entities are same and it is part of one group (same ultimate parent), does IFRS 9 apply to company having 10% shares in subsidiary?

[@thinukalakshan]

It depends. If 10% holding company can control the investee. Yes it is a subsidiary and apply IFRS 3. Since all the directions are same as per your question. 10% holding company may control the investee and they can apply IFRS 3 not IFRS 9.

[@muddassarsharif3506]

excellent work

[@ntikelo5994]

Powerful!!!

[@drawingimanitasong4243]

this is great! can the parent company use cost method for the properties investments and subsidiary use FV method? what to do in consolidation then?

[@thinukalakshan]

Then in consolidation the perant company has to reverse the FV recognized in individual books and will have to consolidate as per IRFS 3

[@IAABC]

Hi Ms. Silvia, Can u please guide about any good consolidation software for entities having overseas operations with multiple functional currency and massive inter company transactions. Thanks

[@reddysatyajeet7]

Hyperion financial management (HFM ) its oracle's product and currently consolidation leader in the market

[@pnorfy61]

very clear - thank you

[@chathurangawitharana]

In an acquisition of a subsidiary with the intention to resale, will it come under IFRS 5?

[@thinukalakshan]

No it is not comes under ifrs 15 but ifrs 9. If the instrument is purchased with the intention of resale. And it is a equity instrument, investor can recognize the investment in FV through PL. this can not be changed subsequently.

[@solomongeremew7082]

Thanks

[@AhmedAli-wf6dn]

wonderful

[@dankazingizi9114]

on point.thank you

[@anshulagarwal7069]

thanx mam♡

[@alemw-mariam9774]

thanks!!

[@orthohin.jubok.1234]

thanks a lot!

[@sendaitohoku]

Nice video but subsidiary is pronounced sub·sid·i·ary (not sub-si-diary.).

[@dilshoddubai7197]

sendaitohoku 😨😨😨