Full IFRS — Consolidation, Translation and Business Combinations

Bilingual MBA simulation: a Bogotá-listed agro-industrial group consolidates four functional currencies into one set of IFRS financial statements. Determine functional currencies under IAS 21, run the IFRS 3 acquisition method on the new US arm, translate and consolidate four jurisdictions, and walk the auditor through the IAS 36 goodwill impairment test before the SuperFinanciera filing deadline.