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Preparing Consolidated Financial Statements

16 heure(s)

Objectifs

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

  • describe what consolidation is and when it has to be performed
  • explain the term “control” and identify whether it exists or not in various business combinations
  • prepare a consolidated balance sheet and profit or loss account for a basic group of companies with goodwill, fair value adjustments, non-controlling interest, and other consolidation adjustments

Contenu

  • Introduction to consolidated accounts (subsidiaries, associates, investments)
  • Consolidation – the procedure
  • Consolidated statement of financial position
  • Eliminating the investment
    • Eliminating intercompany balances
    • Goodwill
    • Pre-acquisition profits
    • Fair value adjustments
    • Non-controlling interest
    • Intra-group trading
    • Acquisitions part way through the year
  • Consolidated statement of profit or loss
    • Non-controlling interest
    • Intra-group trading
    • Acquisitions part way through the year
  • Foreign operations

Public cible

Prérequis

No consolidation knowledge required. A solid accounting knowledge is a must.

Evaluation

Certificat, diplôme

At the end of the training, the participants will receive a certificate of participation delivered by the House of Training.

Informations supplémentaires

Audience:

The training has been developed for accounting professionals who would like to expand their knowledge and acquire additional skills.
This training is especially for you if you:

  • work as an accountant, but have no consolidation knowledge
  • have learnt consolidation in the past, but have never actually done it in practice
  • imagine consolidation as something extremely complicated and feel overwhelmed by the idea of ever having to perform it
  • are an ACCA student and will be sitting your “Financial Reporting” exam in the near future
Others Info:

The training material will be handed out at the beginning of the course.

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Le contenu de ce descriptif de formation est de la seule responsabilité de son auteur, l'organisme de formation House of Training.

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Caractéristiques
Organisation Formation inter-entreprise
Langues de prestation
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