Free IFRS Full Course | IFRS 10 -Consolidated Financial Statements | CA CPA Vinod Agarwal| Lecture-3

In this session, CA CPA Vinod Kumar Agarwal explains IFRS 10 - Consolidated Financial Statements, focusing on the principles and practices of preparing consolidated accounts. Session - 36 Topic - IFRS 10 - Consolidated Financial Statements Lecture - 3 This course is ideal for students and professionals pursuing: ACCA / DipIFRS / ICAI IFRS Certification / CIMA / CPA / University exams 🔹 Download Free PDF Notes: https://www.vknow.in/free-resource 🔹 Get Hardcopy Notes: https://bit.ly/4hF58pt 🔹 Join now and unlock exclusive content and features with our premium membership: https://bit.ly/3AxtYXs Timestamps: 00:00 Difference in Reporting Dates 02:43 Intragroup Transactions 05:06 Upstream transaction 06:10 Downstream Transaction 07:23 Summary 13:20 Unrealised Losses 26:09 Unrealised Profit on Transfer of Non-Current Asset (e.g. Fixed assets) 26:56 Unrealised Profit on Sale of PPE 34:50 Dividend Received From Subsidiary Companies 39:24 Treatment of Dividend in CFS 45:26 Revaluation/Change in Fair Value of Identified Net Asset (INA) 50:16 Preparation of Consolidated Profit & Loss 53:25 Important Points on Consolidated Profit & Loss Stay tuned as we cover key concepts, detailed explanations, and essential insights for mastering IFRS! Don't forget to subscribe for more lectures and share this valuable resource with your peers. Buy Video Courses & Books: 🌐 Website: https://www.vknow.in 📞 Call: 9667671155, 9766921860, 02024431210, 9422365495 ✉️ Mail ID: [email protected] 💬 Connect on WhatsApp: https://wa.me/+919667671155 🛒 Amazon: https://bit.ly/3VqFa08 🛒 Flipkart: https://bit.ly/3PRjQxh Follow A.S. Foundation : 👍 Like us on Facebook:   / asfoundationofficial   📲 Join Telegram: https://t.me/asfoundation 📸 Follow on Instagram:   / asfoundation   #IAS #IFRSFullCourse #AccountingStandards #DipIFRS #ACCAStudents #CPACertification #ICAIIFRS #CIMACertification #UniversityExams