Us-gaap

Mastering the art of consolidated financial statements

Separate financial statements
ifrs us-gaap separate-financial-statements investments subsidiaries accounting-methods dividends reconciliation
How a parent accounts for investments in subsidiaries, associates and joint ventures in separate financial statements using cost, IFRS 9 or the equity method.
Read more →
Consolidated statement of cash flows
cashflow intragroup-transactions intragroup-purchases intragroup-sales dividends nci non-controlling-interest associates joint-ventures foreign-subsidiaries ifrs us-gaap ias-7 asc-230
How to prepare a consolidated statement of cash flows under IFRS or US GAAP, eliminate intragroup cash flows and handle foreign-currency effects.
Read more →