Syllabus A4
Principles of Groups 4 / 4
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1) Watch the Videos on Principles of Groups
2) Work through the Past Papers related to Principles of Groups (the blue box)
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Syllabus A4
The Single Economic Unit
3:03
The Definition of a Subsidiary
1:17
Past Exam Question
Indicators of control
Convertible Loans - are these shares?
Parents
Past Exam Question
Exemptions from preparing Group Accounts
3:27
Past Exam Question
Why Directors may not wish to Consolidate
1:15
Co-terminous Year-ends and Accounting policies
Year-ends
Uniform Accounting Polices
1:33
Why Eliminate intra Group Transactions?
1:56
Eliminating intra-group transaction
Past Exam Question
0:52
The Objective of Consolidated Accounts
Why use Fair values when calculating goodwill?
Using Fair Values - Quiz
Associates and Equity Accounting
1:44
Associate
Past Exam Question
Revision quiz
Memory test
Syllabus A4CBE Questions
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Syllabus A4Paper Exam Questions
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A3. Regulatory framework
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Day 1. The Conceptual and Regulatory Framework
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