Advanced Consolidation Techniques under IFRS

Advanced Consolidation Techniques under IFRS

1 Weeks
Professional Level
Certificate Included
Course Content

Available Events

Available Events
CityDatePriceStatus
AmsterdamNetherlands
September 30, 2026
€4,900
Confirmed date
AmsterdamNetherlands
October 20, 2026
€4,900
Confirmed date
Kuala LumpurMalaysia
November 9, 2026
€4,800
Confirmed date
Kuala LumpurMalaysia
November 28, 2026
€4,800
Confirmed date
OnlineOnline
December 18, 2026
€2,400
Confirmed date
OnlineOnline
January 7, 2027
€2,400
Confirmed date
TunisTunis
January 26, 2027
€4,400
Confirmed date
GenevaSwitzerland
February 15, 2027
€4,900
Confirmed date
GenevaSwitzerland
March 7, 2027
€4,900
Confirmed date
WashingtonUnited States
March 26, 2027
€8,900
Confirmed date
LisbonPortugal
April 15, 2027
€4,800
Confirmed date
LisbonPortugal
May 5, 2027
€4,800
Confirmed date

Course Information

Duration

1 Weeks

Category

Treasury & Finance

Level

Professional Level

Certificate

Included

Introduction

This advanced training program is designed for finance professionals seeking deep expertise in consolidation techniques under IFRS. As modern organizations grow through mergers, acquisitions, and group restructuring, the need for precise, compliant, and high-quality consolidated financial statements becomes essential. This course provides a comprehensive and immersive learning experience that explains complex consolidation requirements and teaches participants how to apply them correctly in real-world scenarios. Learners will explore advanced concepts such as business combinations, non-controlling interests, fair value adjustments, intercompany transactions, step acquisitions, loss of control, complex group structures, and the impact of IFRS 10, IFRS 3, and IAS 28 on consolidated reporting. Through practical exercises, real examples, and structured methodologies, this program enhances analytical thinking and technical confidence. Participants will leave fully equipped to address challenges in group accounting, improve reporting accuracy, and support strategic financial decision-making at all organizational levels.

Course Objectives

  • Apply advanced consolidation principles under IFRS
  • Prepare consolidated financial statements for complex group structures
  • Analyze acquisition-date adjustments and fair value measurement
  • Eliminate intercompany transactions and balances effectively
  • Account for step acquisitions and loss of control events
  • Evaluate the impact of associates and joint ventures
  • Strengthen technical understanding of IFRS 10, IFRS 3, IAS 28
  • Improve reporting quality and compliance
  • Develop stronger analytical and professional judgment skills

TARGET AUDIENCE

  • Financial controllers
  • Senior accountants
  • Auditors
  • IFRS specialists
  • Finance managers
  • Reporting and consolidation teams
  • Professionals involved in group restructuring

Benefits for the Organization

  • Enhanced accuracy of consolidated financial statements

  • Stronger compliance with IFRS requirements

  • Reduced financial reporting risks

  • Improved quality of strategic financial analysis

  • Greater internal control over group reporting

  • More efficient and reliable financial closing processes

Benefits for the Trainee

  • Deep mastery of advanced consolidation concepts

  • Increased confidence in handling complex group scenarios

  • Enhanced analytical and reporting skills

  • Ability to solve real consolidation challenges

  • Stronger professional competence in IFRS application

  • Improved readiness for leadership and technical roles

Course Outline

Day 1: Foundations of Advanced Consolidation

  • Deep review of IFRS 10 principles and control assessment
  • Understanding group structures and consolidation boundaries
  • Evaluating potential voting rights and de facto control

Day 2: Business Combinations and Purchase Price Allocation

  • IFRS 3 recognition and measurement principles
  • Acquisition-date fair value adjustments
  • Goodwill and non-controlling interest calculation
  • Step acquisitions and previously held interests

Day 3: Intercompany Eliminations and Complex Transactions

  • Eliminating intercompany sales, balances, dividends
  • Unrealized profit adjustments
  • Downstream, upstream, and lateral transactions

Day 4: Loss of Control, Disposal, and Restructuring

  • Accounting for loss of control events
  • Partial disposals and retained investments
  • Group restructuring scenarios and common pitfalls

Day 5: Associates, Joint Ventures, and Advanced Reporting

  • IAS 28 equity method application
  • Joint arrangements and classification
  • Preparation of full consolidated statements using case studies

Course Duration

Duration: 1 Weeks

Duration: 5 days
Format: Classroom / Online / Blended

Instructor Information

The training will be delivered by a team of experts specialized in negotiation and professional relationships. They have extensive practical experience in managing complex negotiations, as well as a strong record in delivering leadership and management development programs.

Conclusion

This advanced program equips participants with the full technical capability to manage complex group accounting challenges under IFRS. By mastering consolidation principles, learners significantly enhance the quality, accuracy, and strategic value of financial reporting within their organizations. The course empowers professionals to take on higher-level responsibilities with confidence and precision.

Advanced Consolidation Techniques under IFRS

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