Group Accountant - SV - IFRS - Employer Solutions Nordic AB

Purchase test

Please ensure that you enter the correct email address for the candidate!

Group Accountant - SV - IFRS

Swedish

Group Accounting

Sweden

35 min

Control & Scope | PPA, Goodwill & NCI | Eliminations & Adjustments | Ownership, FX & Disclosures

Test in Swedish on IFRS group accounting. Validates hands-on consolidation execution and QA across scope decisions, eliminations, acquisitions (PPA QC), ownership events, FX translation and disclosure-quality reviews.

Example question

Example report

3495 SEK /test

Included Show more Show less

10% off – orders from SEK 3,500 – code ‘SAVE10’
15% off – orders from SEK 6,000 – code ‘SAVE15’
20% off – orders from SEK 9,000 – code ‘SAVE20’

Candidate information

Candidate 1 Show more Show less

Candidate’s name...

Candidate’s email...

Scroll down

Test in Swedish on IFRS-based group accounting and reporting. Suitable for all seniority levels. Covers four areas with 24 multiple-choice questions at easy, intermediate, and difficult levels. Questions and answer order are randomly generated, ensuring unique yet comparable results.

Consolidation: Control & Scope

Practical consolidation boundary decisions (subsidiary vs associate vs joint arrangement)
IFRS 10 control in an applied setting: power, variable returns and linkage
De facto control scenarios and “scope memo” judgement
Substantive vs protective rights and typical governance triggers
Structured entities/SPVs: identifying missing information for a robust conclusion
QA mindset: what to request from business/legal/treasury before consolidating

Acquisitions: PPA, Goodwill & NCI

Purchase accounting outputs in practice (IFRS 3) – not theory recitation
PPA quality checks: identifying incorrect assumptions/calculations in workpapers
Consideration, fair value adjustments and separable intangibles vs goodwill
Deferred tax effects in PPA (IAS 12) at an operational decision level
Measurement period handling: when adjustments go to goodwill vs profit or loss
Goodwill impairment logic (IAS 36) through QC and error spotting

Practical: Eliminations & Adjustments

Elimination of intercompany balances and transactions
Intra-group sales and margins (inventory and fixed assets)
Depreciation effects from internal fixed asset transfers
Intra-group dividends and interest – correct consolidation treatment
Intercompany cut-off: delivery vs invoice and period-end accruals
Deferred tax effects on eliminations (IAS 12) – DTA/DTL correctness
Spotting missing/incorrect eliminations in consolidation schedules and report packages

Ownership, FX & Disclosures

Loss of control with retained interest: operational mechanics and QC (IFRS 10 / IAS 28)
FX translation basics and CTA presentation/recycling on disposal (IAS 21)
Joint arrangements classification basics (IFRS 11) at an applied level
Disclosure-quality review: identifying missing or incomplete IFRS 12 disclosures
Focus on consistency, completeness and risk/exposure communication – not “rulebook memory”