From Minor to Major – Ownership, Influence, Control

May 21, 2025May 19, 2025Leave a comment

This is from the "Accounting Makes Cents" podcast episode #89 released on Monday, 19 May 2025. So I’ve been covering this series for a couple of episodes, and now we’ve reached the final one. Throughout the series, we’ve discussed consolidated group accounts and some of the related accounting standards surrounding it. To wrap things up, … Continue reading From Minor to Major – Ownership, Influence, Control

IAS 38: The Value of What You Can’t Touch

May 7, 2025May 5, 2025Leave a comment

This is from the "Accounting Makes Cents" podcast episode #88 released on Monday, 5 May 2025. As part of the series I started before the CIMA case study sessions began, we've been looking at consolidated group accounts and the relevant accounting standards that come into play when dealing with group structures. This is the fourth … Continue reading IAS 38: The Value of What You Can’t Touch

Close Connections: Unpacking IAS 24

March 12, 2025March 10, 2025Leave a comment

This is from the "Accounting Makes Cents" podcast episode #84 released on Monday, 10 March 2025. So as a continuation of the series, this is the third episode on consolidated group accounts. For today, I’d like us to break down the essentials of related party disclosures. Now, let’s be honest—related party transactions are everywhere in … Continue reading Close Connections: Unpacking IAS 24

All in the Family: Intra-Group Transactions

February 26, 2025February 24, 2025Leave a comment

This is from the "Accounting Makes Cents" podcast episode #83 released on Monday, 24 February 2025. So as a continuation of the series, this is the second episode on consolidated group accounts. For today, I’d like us to cover intra-group trading or transactions. This is a topic that’s fundamental to understanding how group financial statements … Continue reading All in the Family: Intra-Group Transactions

Strength in Numbers: Cracking Group Consolidation

February 12, 2025February 12, 2025Leave a comment

This is from the "Accounting Makes Cents" podcast episode #82 released on Monday, 10 February 2025. I thought I’d do a series of episodes talking a little bit more about accounting standards since it seems to be a topic that a lot of students are interested in, especially when they’re taking a CIMA case study … Continue reading Strength in Numbers: Cracking Group Consolidation