Preparing Consolidated Financial Statements
Nouveau
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26.11.2019
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14 h + 2 h d'examen
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Cours du jour
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English
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CP008CJ
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.
Certificate
At the end of the training, the participants will receive a certificate of participation delivered by the House of Training.
Course material
The training material will be handed out at the beginning of the course.
Lieu
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Chambre de Commerce Luxembourg7, rue Alcide de Gasperi
L-1615 Luxembourg
Luxembourg - Calculer l'itinéraire
Télécharger le planning PDF
3H30
3H30
3H30
3H30
2H
mar. 26.11.2019 à 08h30
3H30
Preparing Consolidated Financial Statememts
-
Chambre de Commerce Luxembourg
mar. 26.11.2019 à 13h30
3H30
Preparing Consolidated Financial Statememts
-
Chambre de Commerce Luxembourg
mer. 27.11.2019 à 08h30
3H30
Preparing Consolidated Financial Statememts
-
Chambre de Commerce Luxembourg
mer. 27.11.2019 à 13h30
3H30
Preparing Consolidated Financial Statememts
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Chambre de Commerce Luxembourg
mar. 03.12.2019 à 08h30
2H
Preparing Consolidated Financial Statements
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Chambre de Commerce Luxembourg