Preparing Consolidated Financial Statements

Unternehmensübergreifende Weiterbildung

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Alle Zielgruppen

Dauer

14,00 Stunde(n)

Sprache(n) der Dienstleistung

EN

Nächster Termin

15.01.2025
Ort
Luxembourg

Preis

505,00€

Voraussetzungen

No consolidation knowledge required. A solid accounting knowledge is a must.

Ziele

At the end of the training, the participants will be able to:

  • describe what consolidation is and when it has to be performed
  • explain the term "control" and identify whether it exists or not in various business combinations
  • prepare a consolidated balance sheet and profit or loss account for a basic group of companies with goodwill, fair value adjustments, non-controlling interest, and other consolidation adjustments

Inhalt

  • Introduction to consolidated accounts (subsidiaries, associates, investments)
  • Consolidation – the procedure
  • Consolidated statement of financial position
  • Eliminating the investment
    • Eliminating intercompany balances
    • Goodwill
    • Pre-acquisition profits
    • Fair value adjustments
    • Non-controlling interest
    • Intra-group trading
    • Acquisitions part way through the year
  • Consolidated statement of profit or loss
    • Non-controlling interest
    • Intra-group trading
    • Acquisitions part way through the year
  • Foreign operations

Zertifikat, Diplom

At the end of the training, the participants will receive a certificate of participation delivered by the House of Training.

Nächster Termin

Datum
Stadt
Sprache und Preis
15.01.2025

16.01.2025
Luxembourg
EN 505,00€
04.06.2025

05.06.2025
Luxembourg
EN 505,00€
03.12.2025

04.12.2025
Luxembourg
EN 505,00€

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