Consolidation key principles
  • Compliance and regulatory frameworks - Know regulatory, financial, risk and ethical frameworks (Sarbanes-Oxley system, AMF and SEC regulations, etc.).
  • Consolidation - Know consolidation principles and methods (Full consolidation – Equity method) Know how to analyze consolidated accounts.
  • Consolidation scope - Consolidation scope - First consolidation - Goodwill – Control - Minority interests
  • Consolidation under IFRS - Accounting production: Know how to prepare consolidated accounts under IFRS.
  • Financial statements and notes - Know the balance sheet, the income statement, the cash flow statement, the statement of changes in shareholders' equity, the OIC, the notes.
  • Intra-co and interco, transfer pricing - Understand Intra-co and interco, as well as transfer prices

Target audience

- Accounting managers
- Auditeurs internes
- Bankers / Account Managers
- Management controllers
- Members of the financial communication department
- Members of the legal department
- Treasurers

1 day


This training does not require any particular prerequisite.


– Understand the purpose of consolidation and the link from individual accounts to consolidated accounts
– Identify key information reported in each component of consolidated financial statements

Detailed content

> The objectives of consolidation

> Identifying the specific items  consolidated of financial statements. Where is the key information in the consolidated statements: balance sheet, profit and loss, OCI, change in equity and cash flow statement.

> The consolidation process

– Organization of the consolidation process and impacts on the reporting structure

– What is the scope of consolidation for? And how to determine it?
• Control
• Consolidation methods
• Companies outside the scope of consolidation

– Why adjusting local accounts to group accounts?
• “Group” standards
• Eliminating intragroup transactions
• Deferred tax

> Les groupes internationaux avec des entités en devises

> When and how to calculate goodwill

> Understanding consolidated equity

Why should you attend?

Consolidation is a specific field of expertise with its own language and techniques. This training aims at initiating a fruitful dialogue between non-specialists and consolidation experts. This easy-to-follow session explains clearly all the steps in the consolidation process. It allows to understand the inter-connexion of the consolidated statements and puts into perspective information specific to consolidation.

Training methods and assessment

Detailed technical presentation immediately put into practice with realistic and concrete case studies and real-life illustrations.
Assessment questionnaire.
A training certificate is delivered at the end of the session.

The trainer is available by e-mail to answer any follow-up questions participants may have.


1 020 € Eccl. VAT – 1 224 € Incl. VAT



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Jonathan C.