- Business combinations - Business combinations
- Compliance and regulatory frameworks - Know regulatory, financial, risk and ethical frameworks (Sarbanes-Oxley system, AMF and SEC regulations, etc.).
- 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.
- IFRS standards - International Financial Reporting Standards
- Merger Acquisition Transaction - Master the implementation of the merger & acquisition/disposal process (letter of intent, due diligence, acquisition audits and data room, binding offer, negotiation, closing, etc.) Understand the legal environment of the transaction
- Tax aspects in consolidated accounts - Deferred tax, tax proof, tax consolidation
Target audience
- Chartered Accountants, Statutory Auditors
- Consolidation and Accounting Directors
- Consolidators
- Financial managers
3 day
Prerequisites
it is recommended to master the main consolidation principles and methods, for example by having attended « Consolidation techniques in IFRS – Principles and methods ».
Objectives
– Master the technical aspects of the consolidation process: scope determination, tax proof, goodwill impairment tests
– Be able to account for the transactions leading to scope variations, transactions with non-controlling interests, capital increases, mergers
– Be able to audit the consequences of those transactions in the consolidated financial statements
Detailed content
> Complex consolidation topics
– Determining the scope (assessing control and choosing the method): analyzing structured entities under IFRS 10, applying IFRS 11 to joint arrangements and information to disclose under IFRS 12
– Tax proof, goodwill impairment tests and currency translation adjustment
> Purchase accounting
– Key principles of IFRS 3
– Assessing and accounting for business combinations
• Identifying assets, liabilities and contingent liabilities acquired
• Measuring earn out and guaranties
– Recognizing goodwill and annual impairment tests
> Measuring and accounting for variation of interest percentages according to IFRS 3 and IFRS 10
> Commitments to purchase non-controlling interests
> Internal group restructuring
– Intragroup sales of shares
– Capital increases
– Mergers
Why should you attend?
Beyond basic transactions, preparing consolidated financial statements under IFRS requires implementing specific and technical methods: deferred tax, goodwill calculation and follow up, determining whether the investor controls the investee and changes in shareholding.
In three days, this training session allows you to master those difficulties.
Méthode pédagogique et moyen de suivi
Présentation accompagnée d’une application immédiate des points abordés : exercices et cas pratiques réalisés en séance. Nombreuses illustrations tirées de l’actualité et de cas réels. Fiche de synthèse distribuée à la fin de la formation.
Questionnaire d’évaluation.
Attestation de formation délivrée en fin de session.
L’animateur est disponible par mail à l’issue de la formation pour répondre à toute question relevant de la formation.
Price
2 150 € Excl. VAT – 2 580 € Incl. VAT
Médias
![29-_examen[1]](https://www.finharmony.net/wp-content/uploads/2019/03/29-_examen1-1024x750.jpg "29-_examen[1]")
Témoignages
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Jonathan C.
Entreprise
Formation