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Mastering financial consolidation techniques
Reliable consolidated accounts require a consistent view of the group and its operations. Structure adjustments, eliminations and controls to prepare consolidation work. Strengthen your ability to explain results and accounting decisions.
- Duration
- 3 days 21 hours
- Code
- CPT23FR Code
Presentation
Financial consolidation is a complex financial process that enables organisations with subsidiaries, branches or joint ventures to combine individual financial statements into consolidated accounts. Its purpose is to provide a complete, accurate financial view of the group rather than treating each entity separately. It also supports transparent, accurate financial reporting.
This course for accounting and audit professionals develops consolidation skills from regulations to consolidated financial statements.
Across 6 modules, it combines theory and practice for a thorough understanding of consolidation techniques.
It is a valuable resource for consolidation specialists, accounting managers and other finance professionals.
Objectives
By the end of this financial consolidation course, you will be able to:
- Understand financial consolidation regulations and processes.
- Perform preparatory consolidation operations.
- Consolidate a group's accounts.
- Present consolidated financial statements and accompanying notes.
Program
Module 1: overview and conceptual framework
- Introduction to financial consolidation: definitions, objectives and challenges.
- Legal obligations and applicable standards.
- Key consolidation concepts and terminology.
Module 2: determining the consolidation scope
- Criteria for selecting entities to consolidate.
- Methods for assessing influence and control.
- Treatment of investments and non-controlling interests.
Module 3: applying consolidation techniques
- Overview and comparison of full consolidation, proportionate consolidation and the equity method.
Practical exercises:
- Case studies and application examples.
Module 4: adjusting individual financial statements
- Identifying and addressing differences between accounting standards.
- Adjusting assets, liabilities, income and expenses.
- Harmonising accounting policies.
Module 5: consolidation operations
- Eliminating intragroup transactions.
- Treating consolidation differences.
- Eliminating investments.
- Allocating consolidated equity between the group and non-controlling interests.
Module 6: publishing consolidated financial statements and notes
- Structure and content of consolidated financial statements.
- Writing and presenting accompanying notes.
- Areas requiring attention and best practices.
Audience
This course is intended for:
- Consolidation specialists and accounting managers responsible for consolidated financial statements.
- Accounting and finance professionals seeking new skills.
Prerequisites
This financial consolidation techniques course has no prerequisites.
Teaching and assessment methods
- Initial skills assessment
- Training materials provided to participants
- Continuous assessment throughout the course
- End-of-course feedback questionnaire
- Combination of theory and practical application
- Attendance records
- Post-course follow-up evaluation
- Practical exercises
- Case study
Course highlights
Concrete examples, case studies and practical exercises help you become familiar with financial consolidation concepts and deepen your understanding.
Dates and sessions
Choose the date and delivery format that suit you.
No upcoming sessions are currently available.