Sekoyen Accounting Solutions

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	SECTION D GROUP ACOUNTS
STUDY TEXT	WORKBOOK	SUPPLEMENTS
1. Group accounting including statements of cash flows 1.1 IFRS 3 Business combinations 1.1.1 Study text 1.2 IFRS 3 & IAS 28 recognition criteria, similarities and differences 1.3 IFRS 10 Consolidated financial statements 1.4 IFRS 11 Joint arrangements 1.5 IAS 7 Statement of cash flows 1.5.0 IAS 7 Statement of Cash flows template	1. Group accounting including statements of cash flows 1.1.1 Workbook 1.5.1 Foreign currency cash flows 1.5.2 Financial instruments cash flows 1.5.3 Group cash flows	1. Group accounting including statements of cash flows 1.5.1 Amendments to IAS 7 under the disclosure initiative (Deloitte) 1.5.2 IASB makes progress on the disclosure initiative (E&Y) 1.5.3 Cash flow reporting - a call to action (pwc) 1.5.4 2015 Tesco plc Group statement of cash flow 1.5.4 2015 Tesco plc group statement of changes in equity 1.5.5 2015 Tesco plc reconciliation of profit before tax to cash generated from operations 1.5.6 2015 Tesco plc statement of changes in equity 1.5.7 2015 Note 31 Business combinations and acquisitions
2. Continuing and discontinued interests	2. Continuing and discontinued interests 2.1 NCA held for sale worked example	2. Continuing and discontinued interests
2.1. Changes in group structures	3. Changes in group structures	3. Changes in group structures
2.2 Foreign transactions and entities	4. Foreign transactions and entities	4. Foreign transactions and entities

3. Changes in group structures
3.1 Reasons for a group reorganisation
3.2 Evaluate the terms of a group reorganisation