Preparing Consolidated Financial Statements

  • Icon Sur demande
  • Icon 14 h  + 2 h d'examen
  • icon Cours du jour
  • icon Formation à distance
  • icon Formation présentielle
  • Icon English
  • Icon CP008CJ
490,00 EUR


(+3% TVA)

Virtual classroom

In response to the current situation related to the coronavirus COVID-19, the House of Training is delighted to announce that this training is now accessible as a virtual class.

This format, perfectly adapted to any staff member aiming to develop their skills remotely, has various benefits:

  • It allows you to train yourself while avoiding any physical movement

  • Maximum efficiency is guaranteed due to an adaptation of session durations according to this kind of training

  • Regular interaction between the trainer and the learners is assured thanks to modern technology tools

Registration is easy!

If you wish to attend this training, please click on “S'inscrire” and choose “virtual classroom”.

In order to conveniently attend the virtual classroom, kindly review the following recommendations.


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


  • 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


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


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.


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