SAICA ITC and CTA: Group Financial Accounting

- Comprehensive analysis of owner's equity: ordinary shares - Analysis of owner's equity: preference shares - Pro-forma consolidated journal entries - Journals for an intra-group lease - Intra-group transaction journals - Disposal of subsidiary note

- Analysis of owner's equity - Disclosure: Interest in joint venture - Disclosure: Investment in associate - Associate/Joint venture: Intra-group transactions journal entries (Upstream and Downstream) - Joint operations: Journals

- Identifying a contract - Identifying performance obligations - Determining transaction price - Variable consideration - Sale with a right of return - Warranties - Significant financing component - Non-cash consideration - Consideration payable to customers - Diagram showing how to determine if a...

- Diagram to determine joint control - Classification of joint arrangement diagram

Pro-forma consolidation journal entries and calculations for: - Subsidiary to IFRS 9 - IFRS 9 to subsidiary - Subsidiary to associate - Subsidiary to greater subsidiary - Subsidiary to smaller subsidiary - IFRS 9 to associate - Associate to IFRS 9 - Associate to Subsidiary

Disclosure for related parties

- Presentation: Statement of changes in equity - Analysis of owner's equity for a foreign operation - Pro-forma consolidated journal entries

- Cash flows from operating activities: Direct Method - Cash flows from operating activities: Indirect Method - Disclosure of continuing and discontinued operations on the face of the cash flow statement - Disclosure of continuing and discontinued operations in a note to the financial statements - C...