Specialised and Group Accounts

Identify when consolidated group accounts are required and explain their purpose.

Calculate goodwill arising on the acquisition of a subsidiary.

Calculate non-controlling interest at the acquisition date and at the reporting date.

Prepare a consolidated statement of financial position incorporating goodwill and non-controlling interest.

Describe the key regulatory principles governing insurance company accounts.

Calculate and interpret key items specific to bank accounts, such as capital adequacy ratios.

Describe the key regulatory principles governing bank accounts.