Course description
Overview
This one-day course follows on from the Group Accounting - Fundamentals course, and examines the more advanced aspects of consolidated financial statements, such as complex group structures, disposals, reorganisations, and foreign subsidiaries.
In each area the accounting principles are considered, then a practical spreadsheet based approach is illustrated using case studies. The course considers the provisions of both FRS 102 and IFRS Standards, highlighting differences where they exist.
Who is this for?
This course is for anyone who requires a refresher in the application of practical group accounting techniques in more complex areas. It will be particularly useful to those moving into a group accounting role.
What will you learn?
By the end of this course, you’ll have gained a recap of the spreadsheet based consolidation approach and developed a thorough understanding of:- Complex group structures
- Associates and joint ventures
- Disposals
- Restructurings and the use of merger accounting
- Foreign subsidiaries
- Differences between FRS 102 and IFRS Standards
How will this course help your career?
The spreadsheet based consolidation methodology and knowledge you’ll gain from this course will allow you move into an accounting role in a group with a complex structure.
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Upcoming start dates
Suitability - Who should attend?
Aimed at accountants moving into a group role or who feel they need a refresher of the more difficult aspects of group accounting. Others working in an accounting environment would also benefit from learning more about consolidation processes. The course covers group requirements under both IFRS and FRS 102 (The Financial Reporting Standards applicable in the UK and RoI).
Outcome / Qualification etc.
- The fundamentals of preparing group accounts.
- Associates and joint ventures.
- Complex group structures.
- Disposals.
- Reorganisations.
- Overseas subsidiaries.
- Merger accounting.
- Proposed changes.
Course delivery details
- Location Name: Online Live
- Learning Mode: Blended