Cette formation est proposée sous forme de formation présentielle. En savoir plus

Description

Objectives

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
Programme
  • 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

Target 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
Prerequisites

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


Modalités

Support de cours

Pour des raisons de respect de l'environnement veuillez noter qu'aucun support papier ne vous sera fourni lors de votre formation. Votre support de cours peut être téléchargé gratuitement avant le début du cours via notre portail client (télécharger ici le guide du portail client). Vous pourrez ainsi le consulter sur l’écran de votre appareil mobile ou l'imprimer en cas de besoin. Si votre inscription a été effectuée par un responsable formation de votre entreprise veuillez le contacter pour qu'il puisse vous y donner accès ou vous l'envoyer.

Certificate

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

Lieu
Chambre de Commerce Luxembourg
7, rue Alcide de Gasperi
L-1615 Luxembourg
Luxembourg
Calculer l'itinéraire

Sessions et horaires

Télécharger le planning (PDF)

  • mar. 22.11.2022

    08:30 à 16:30

    7H

    Preparing Consolidated Financial Statememts

    Chambre de Commerce Luxembourg

  • mer. 23.11.2022

    08:30 à 16:30

    7H

    Preparing Consolidated Financial Statememts

    Chambre de Commerce Luxembourg