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 in this. The training suits everyone working with group accounting.

IFRS Group Accounting – Intermediate level


  • Definition of Group, parent companies, and subsidiaries
  • The requirements for, and aims of, consolidated accounts
  • Identification of subsidiaries -The principle of control
  • The fundamental principles of consolidation
  • 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.

  • CFO’s
  • Group Controllers
  • Financial Controllers
  • Audit experts
  • Business Managers

Prerequisite: None

Level: Basic/Intermediate

Suggested next training: IFRS 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:

Oct Nov Dec Jan Feb Mar
3-4 7-8 1-2 9-10 13-14 13-14