Mastering IFRS Consolidation: Essential Techniques and Best Practices

Comprehensive Training on Consolidation Accounting: IFRS Techniques for Preparing Consolidated Financial Statements

See all categories

See all courses in this category

Any course is available both online and in-person

Course info

Length:

5 days

Mode:

In classroom, online, in house

Get in touch

This training details the entire accounting process of consolidation from the scope of consolidation to the preparation of consolidated financial statements according to IFRS standards. You will cover the basic principles of homogenizing the financial statements of group entities, eliminating internal transactions, deferred tax concepts, and the presentation of consolidated balance sheets and income statements under IFRS. This training focuses on essential consolidation techniques under IFRS (IFRS 10, IFRS 11, and IAS 28).

Can't find your date? Propose one here

Related courses

Consolidated Financial Statements Analysis

IFRS Norms : Key concepts

Explore all our courses

Course Details

1. Clarify the regulatory framework and the process for preparing consolidated financial statements under IFRS
2. Perform preparatory work for consolidating accounts under IFRS
3. Execute key consolidation operations for group entities under IFRS

Clarifying the Regulatory Framework and Process for Preparing Consolidated Financial Statements Under IFRS:

Explain the context and regulatory framework
The notion of a group and its practical consequences
IFRS standards: general framework and application to consolidation
Consolidation methods
Applicable frameworks according to the financial statements to be prepared
Key steps in the consolidation process
Sharing on the regulatory framework for consolidated accounts

Determining the Consolidation Scope Under IFRS:

Performing Preparatory Work for Consolidating Accounts Under IFRS:

Establishing the Consolidated Tax Charge: The Notion of Deferred Tax:

Converting Financial Statements in Foreign Currencies to the Consolidation Currency:

Executing Key Consolidation Operations for Group Entities Under IFRS:

Handling the First Consolidation of an Entity in a Control Acquisition:

Handling the First Consolidation of an Equity-Accounted Entity:

Explaining the General Structure of Consolidated Financial Statements Under IFRS:

Throughout the training, a continuous practical case is used to apply the various topics covered and develop a consolidated balance sheet and income statement.

Whatsapp message