High Distinction Accounting for Business Combinations Notes

Description

Topic 0: PPE Topic 1: Corporate Financial Reporting Topic 2A: Introduction to Consolidation Topic 2B: Principles and Processes of Consolidation Topic 2C(i): Income tax in parent and subsidiary entities Topic 2C(ii): Fair Value Adjustments and Income Tax Effects Topic 2D: Intra-group transactions Topic 2E: Non-controlling interest Topic 3A: Introduction to associates Topic 3B: Accounting for associates Topic 4: Accounting for joint arrangements Topic 5A: Segment Reporting Topic 5B: Related-party disclosures