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Mastering Group Financial Statements Volume 2 is part of a two-volume set which provides. Accounting students and practitioners with an invaluable practical guide to the often complex world of group accounting. Volume 2 is an essential resource for understanding the application of the International Financial Reporting Standards (IFRS) to business combinations, investments in associates and joint arrangements, changes in ownership interests in investments, foreign operations and the group statement of cash flows. The book gives detailed explanations and numerous practical worked examples, to provide readers with a comprehensive overview of the IFRS principles and concepts underlying group accounting. It therefore serves as a roadmap for preparing group fnancial statements in varying scenarios.