Chapter 1: Fundamentals of Consolidated Accounting

1.
Significance of Consolidated Financial Statements
2.
Introduction and revision of consolidated accounting standards
3.
Judgment on the preparation of consolidated financial statements and subsidiaries
4.
Preliminary preparation for preparing consolidated financial statements
5.
Principles for preparing consolidated financial statements
6.
Types and formats of consolidated financial statements

Chapter 2 Preparation of Consolidated Financial Statements at the Time of Acquisition of Control

1.
Basics of Consolidated Financial Statements
2.
Homogeneity in the establishment of new business units and the preparation of consolidated financial statements
3.
Considerations when offsetting investment stocks and subsidiary capital
4.
Preparation of consolidated financial statements when acquiring 100% stake
5.
Preparation of consolidated financial statements when acquiring less than 100% of shares
6.
summation

Chapter 3 Application of the Equity Method to Investment Stocks in Subsidiaries

1.
Significance of the equity method
2.
Significant influence
3.
Accounting treatment under the equity method
4.
Calculation of equity method profit and loss when there is internal unrealized profit and loss
5.
Additional Considerations When Applying the Equity Method

Chapter 4 Preparation of Consolidated Financial Statements After Acquisition of Control

1.
Connections after acquisition of dominance
2.
Other Considerations When Connecting After Acquiring Control
3.
summation

Chapter 5: Consolidation and Analysis of Consolidated Financial Statements in Cases of Internal Transactions

1.
The significance of insider trading and internal unrealized gains and losses
2.
Elimination of internal transactions and internal unrealized profits of inventory assets
3.
Elimination of internal transactions and internal unrealized profits of tangible assets
4.
Offset of other internal transactions and related assets and liabilities
5.
Analysis of Consolidated Financial Statements

Chapter 6 Business Combination through Merger

1.
Business combination in the form of a merger
2.
Accounting for mergers
3.
Understanding Financial Statements Reflecting the Merger Transaction

Chapter 7 Differences between General Corporate Accounting Standards and Korean International Financial Reporting Standards

1.
Name and format of financial statements
2.
Accounting for investment stocks in subsidiaries
3.
Determining the scope of connection
4.
Accounting for goodwill
5.
Connection adjustment procedure
6.
Measurement of non-controlling interests