Intro to consolidation and group accounts: IFRS 3, IFRS 10 and other (applies in 2026)

Group accounts are hot accounting topic, so let's dive in the basics: what types of investments there are, how to distinguish them and what accounting method to apply. 00:00 Introduction 00:47 Overview of 6 IFRS Accounting Standards related to groups and consolidation 03:35 Definitions related to members of groups (who is who) 05:46 Subsidiary vs associate vs joint arrangement vs financial instrument: criteria, accounting method ------ *Online IFRS course by Silvia, CPDbox: https://www.cpdbox.com/ifrs-kit/ *Subscribe to Silvia's free newsletter: https://www.cpdbox.com/