Group of entities and its financial statements : theory and background -- IFRS 3 business combinations -- Consolidation at acquisition date -- Consolidation after acquisition date -- Intragroup transactions -- Adjustments and sundry aspects of group statements -- Consolidation of complex group -- Interim acquisition of an interest in a subsidiary.

IFRS 3 business combinations : advanced aspects -- Investments in associates -- Interests in joint arrangements -- Changes in ownership of subsidiaries through buying or selling shares -- Changes resulting from the issue of additional shares by investees and other changes in ownership -- Foreign operations -- Consolidated statement of cash flows.