Dauer

14,00 Stonn(en)

Sprooch(e) vun der Déngschtleeschtung

Nächst Sessioun

02.12.2026

Detailer gesinn

Plaz

Luxembourg

Präis

505,00€

Wien organiséiert dës Formatioun?

Fondation créée en 2015 par la Chambre de Commerce et l’Association des Banques et Banquiers Luxembourg (ABBL), la House of Training est un organisme agréé de formation professionnelle continue qui s'engage à contribuer activement à la compétitivité et à l'attractivité du Luxembourg en développant les compétences de ceux qui font vivre son économie.

Méi gesinn

Den Inhalt vun dëser Säit ass net op Lëtzebuergesch verfügbar

Virkenntnisser

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

Ziler

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

Inhalt

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