Two new eLearning courses – Consolidated financial statements (IFRS 10) and Income of not-for-profit

We recently added two new eLearning courses to our eLearning training hub on consolidated financial statements (IFRS 10) and income of not-for-profit entities (AASB 1058).

IFRS 10 Consolidated Financial Statements requires entities preparing general purpose financial statements to present consolidated financial statements if the entity is a parent that controls one of more subsidiaries. It is therefore critical that you are able to determine whether your entity controls other entities.

AASB 1058 establishes principles for how a not-for-profit entity accounts for income and revenue when assets are acquired for consideration that is significantly less than fair value, principally to enable the not-for-profit entity to further its objectives. These principles are difficult to apply in practice.

Our suite of 17 eLearning courses provides an overview of the key aspects of the following Accounting Standards and topics. These courses are interactive and require the participant to read, listen and answer questions relating to the content. They are also designed be used as a reference when dealing with aspects of the relevant accounting standard.

Agriculture	Borrowing costs		Business combinations
Cash flow statements	Consolidated financial statements		Employee benefits
Financial instruments	First-time adoption		Income of not-for-profit entities
Impairment of assets	Inventories		Investment property
Leases	Property, plant and equipment		Related party disclosure
Revenue recognition		Share-based payment

Access our IFRS courses to enhance your knowledge

Our latest eLearning courses on consolidated financial statements and income of not-for-profit entities can be accessed via the BDO IFRS & Corporate Reporting Training Hub.