The session is about case studies related to the application of the IFRS main accounting principles of consolidation requirements. By attending this course, participant will :
- Have a refresh about main accounting principles of consolidation under IFRS;
- Work on specific situations and difficulties to assess the control;
- Work on specific situations to identify an investment entity and consequences for a group;
- Analyze, via concrete examples, the consequences of an acquisition performed by steps (“step-acquisition”);
- Work on a full and complete example of a first consolidation, including the identification of the assets acquired and the liabilities assumed as well as the calculation of the goodwill;
- Have a case study in relation with the estimation of the non-controlling interest during a first consolidation.
The training will be an interactive sessions and an open discussion on the above mentioned cases.
Date : 25 October 2023 9:00 AM to 1:00 PM
Intervenant(s) : Sebastian Kunrath, Manager Audit & Assurance, Deloitte
Frais d'inscription : 300 EUR
Langue : English
Nombre maximum de participants : 30
Public visé : Experts who would like to refresh, Intermediates and/or Beginners after having followed the session “Consolidation – Principles de base”
Catégorie de la formation : Audits d’états financiers consolidés
Note : La formation sera donnée en anglais et en français.