IFRS 10 Consolidated Financial Statements

This webinar forms part of the 2025 IFRS Programme.

Description

This webinar delves into the principles and requirements of IFRS 10, which governs the preparation and presentation of consolidated financial statements. It explores the control model, focusing on the circumstances under which an entity should consolidate an investee. Attendees will gain insights into applying the standard’s principles to complex group structures and the challenges of consolidating special purpose entities. Real-world examples and practical tips will be provided to enhance understanding and compliance.

This webinar provides one-hour of CPD and forms part of the 2025 IFRS Programme, delivered by Saket Modi.

Delegates places are interchangeable with colleagues from the same organisation.

 

Content

  • Definition of “Control” and its application

  • Exemptions from consolidation for investment entities

  • Consolidation principles

  • Accounting treatment of changes in ownership interests

  • Accounting in separate financial statements

 

Presenter

Saket Modi

Expert Trainer at the School of International Financial Services

Saket Modi 

Saket Modi is a financial trainer and consultant based out of London. He has developed and facilitated workshops for finance professionals from over 50 countries in Europe, Africa, Americas, Middle East and Asia.

Saket specializes in financial reporting and analysis (IFRS/IPSAS)\, including financial instruments and insurance accounting. He has spent considerable time working, advising and training in matters relating to IFRS, and delivered workshops for corporates, banks and similar financial institutions, public sector organisations, and professional services firms.

Saket has written material on IFRS Accounting for Financial Instruments for Institute of Chartered Accountants in England and Wales and was invited by the International Auditing and Assurance Standards Board® (IAASB®) to present on IFRS 9 at their board meeting in New York. In addition, he has spoken at conferences and events organized by professional bodies and management associations.

Saket has previously worked with Lloyds Bank, Ernst & Young and PricewaterhouseCoopers. In addition to being a member of the Institute of Chartered Accountants of India, Saket holds IFRS certificate from the Institute of Chartered Accountants in England and Wales (ICAEW) and IPSAS Diploma from the Chartered Institute of Public Finance and Accountancy (CIPFA). He has an MSc in Multinational Accounting and Financial Management from UK and is a CFA® charterholder.

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