Consolidation under IFRS

Formation inter et intra-entreprise

À qui s'adresse la formation?

  • Heads of accounting and their team
  • Heads of consolidation and their team
  • Chief Financial Officers
  • Accountants
  • Board members

Niveau atteint

Débutant

Durée

4,00 heure(s)

Langues(s) de prestation

EN FR

Prochaine session

Objectifs

Among the International Financial Reporting Standards, the standards requirements pertaining to consolidation like IFRS 10, 11, 12, IAS 27R and IAS 28R are not the easiest standard to apply.

Topics such as investment entities, agent versus principal, auto-pilot and silo have been introduced or clarified bringing huge changes compared to what we were used.

By the end of the training, participants will be able to:

  • understand and apply IFRS requirements linked to consolidation;
  • identify divergences of the current and the new practice and assess their impact on organisation.

Contenu

IFRS 3 – business combination
  • Identifying a business combination
  • Acquisition method and purchase price allocation
  • Contingent consideration
  • Assessing what is part of the business combination
IFRS 10 – Consolidated financial statement
  • Notion of control
  • Potential voting right
  • Agent versus principal
  • Investment entity
IFRS 11 - Joint operation
IFRS 12 - Disclosures
IAS 28 - Equity accounts

Informations supplémentaires

This training is coordinated by Philippe Förster, Lead Partner of IFRS Learning Solutions of PwC Luxembourg.

It will be led by experts of PwC Luxembourg who are actively engaged in the daily implementation of the IFRS norms.

Philippe Förster is the IFRS leader for PwC Luxembourg and a partner in the Assurance practice. With over 20 years of experience serving financial and multinational institutions by providing audit and advisory services, he is a member of various PwC International IFRS working groups, including GACS (Global Accounting and Consulting Services), Financial Instruments Topical Team (FITT), and Corporate Treasury Technical Committee (CTTC). Philippe played a crucial role in developing our global guide: Hedge Accounting in Practice.

Philippe graduated from HEC-University of Liège-Belgium. He is a qualified 'réviseur d’entreprises' in Luxembourg.

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