IFRS 10 establishes principles for the presentation and preparation of consolidated financial statements when an entity controls one or more other entities. It also sets out consolidation principles and guidance for measuring non-controlling interests, potential voting rights and accounting for loss of control. This course will revisit the critical aspects of IFRS 10, its related disclosures, and the aspects requested through the survey, including initial recognition, industry-specific issues, audit opinion in different scenarios of noncompliance of IFRS 10 etc.