IFRS 10 – Consolidated Financial Statements

IFRS 10 established the principles for the preparation and presentation of consolidated financial statements when an entity (the parent) controls one or more other entities (subsidiaries).

Course Content

Topics covered include:

1. Scope of IFRS 10

2. IFRS 10 control model – Summary

3. Assessing control – 7 steps

4. Accounting requirements

5. Loss of control


The objectives of the training is to:

i) Define the principle of control and establish control as the basis of consolidation

ii) Set out how to apply the principle of control to identify whether an investor
controls an investee and therefore whether there is need to consolidate the

iii) Set out the accounting requirements for the preparation of consolidated financial statements

iv) Define an investment entity and set out an exception to consolidating particular subsidiaries of an investment entity

Target Audience

  • CPA graduates
  • All accountants

Webinar Details

Date: 24 Nov 2022 (4 – 6 PM EAT)


Tony Kinyua, Manager, Assurance


Individual - Ksh 2,000 per participant

Group Discount (5+) - 1500 per participant



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