Preparing Consolidated Financial Statements

Formation inter-entreprise

À qui s'adresse la formation?

Tout public

Durée

14,00 heure(s)

Langues(s) de prestation

EN

Prochaine session

15.01.2025
Voir détails
Lieu
Luxembourg

Prix

505,00€

Prérequis

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

Objectifs

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

Contenu

  • 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

Certificat, diplôme

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

Prochaine session

Date
Ville
Language & prix
15.01.2025

16.01.2025
Luxembourg
EN 505,00€
Voir détails
04.06.2025

05.06.2025
Luxembourg
EN 505,00€
Voir détails
03.12.2025

04.12.2025
Luxembourg
EN 505,00€
Voir détails

Contact pour cette formation

House of Training

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