IFRS Group Accounting

IFRS Group Accounting

This two half-days course is open to all accountants who require a refresher in practical group accounting techniques, to you whose group accounting knowledge is theoretical, are newly employed or a fresh graduate.

It will be particularly useful to professionals moving into a group accounting role.

You don’t have to be an AARO user to participate, the training suits everyone working with group accounting.

IFRS Group Accounting – Intermediate level


  • Definitions
  • The requirements for, and aims of, consolidated accounts
  • Identification of subsidiaries-The principle of control
  • The fundamental consolidation principles
  • The Consolidated Statement of Financial Position
    • Group structures
    • Net assets of subsidiaries
    • Pre- and post-acquisition reserves
    • Goodwill
    • Non-controlling interests
    • Group retained earnings
    • Fair value adjustments
    • Elimination of intra-group items
  • The Consolidated Statement of Comprehensive Income
    • Intra-group items
    • Mid-year acquisition
    • Amortization of goodwill

Target group: This course is specially developed for finance professionals who have just graduated and perhaps have just been employed or for you who need to refresh and/or build your knowledge of IFRS’s needed for group reporting.

  • Accountants at subsidiary or group level
  • Internal/External auditors
  • Members of audit committees
  • Group Managers
  • Group Reporters

Prerequisite: None

Level: Basic/Intermediate

Suggested next training: Advanced Group Accounting

Time (per day) (CET):  08:30 am-11:30 am.
Time (per day) (EAT): 10:30 am-1:30 pm.
Time (per day) (GST/Dubai): 11:30 am-2:30 pm.

(Please login to the training session 15 minutes before the start time, to allow time for any technical issues to be resolved.)


200 2000 20,000 750

Upcoming dates:

Jan -21 Feb -21 March -21 April -21 May -21
27-28 10-11 10-11