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.