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
- 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
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.)