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 -- IFRS 10 Consolidated financial statements - control -- Investments in associates and joint ventures -- 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 -- Investments held for sale -- Foreign operations -- Consolidated statement of cash flows.