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) (CEST): 08:30 am-11:30 am.
Time (per day) (EAT):
9:30 am-12:30 pm.
Time (per day) (GST/Dubai):
10:30 am-1:30 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

See upcoming dates and book below: