Consolidating Results - Reports and Returns
13 September 2012
Although the topic of group accounts and consolidations is mainly dealt with at technician level, there is reference made to consolidating results in Unit 7 of the Intermediate level.
Group accounts and consolidations is a major feature in Drafting Financial Statements at the technician level, but there is some reference to consolidating results in unit 7 Preparing Reports and Returns at Intermediate stage.
In element 7.1 Prepare and Present Periodic Performance Reports the performance criteria includes:
• transactions between separate units of an...