Accounting consolidation: methods and practices
Immerse yourself in an exceptional training experience, specifically designed to give you a comprehensive and practical understanding of financial consolidation. This carefully crafted two-day course will guide you through the intricacies and demands of financial reporting within groups, teaching you how each entity contributes to overall performance.
you will learn to navigate this complex landscape with confidence, applying the texts in force in a strategic and informed manner.
Your learning journey will begin with an in-depth exploration of the legal and regulatory framework of consolidation, where you will discover the legal obligations and divergences between French standards and international IFRS standards. Through practical exercises, you will learn to navigate this complex landscape with confidence, applying the texts in force in a strategic and informed manner.
You will be required to determine the scope of consolidation of your group. You will explore different types of control—exclusive, joint, and significant influence—and learn how to precisely calculate voting rights percentages to define which companies to include or exclude from the scope of consolidation. Enriching practical work will allow you to apply these concepts by establishing your group's organizational chart.
you will dive into consolidation methods, where you will master the techniques of global and proportional integration, as well as equity accounting.
Next, you will dive into consolidation methods, where you will master the techniques of global and proportional integration, as well as equity accounting. The main restatements will also be at the heart of the training, allowing you to effectively manage tax-related entries, activate finance leases, and process pension commitments, translation differences, and much more.
A particular focus will be placed on deferred taxes, a crucial element in the consolidation of accounts. You will learn how to identify sources of deferred taxation and calculate all tax consequences for 31 December of the current year, ensuring that your tax reporting and consolidation accounting skills are at the forefront of efficiency.
You will consolidate a company's balance sheet according to the three consolidation methods learned, dealing with the concepts of minority interests, "Goodwill", and the distribution of equity.
Your journey will culminate with the presentation of consolidated accounts. You will consolidate a company's balance sheet according to the three consolidation methods learned, dealing with the concepts of minority interests, "Goodwill", and the distribution of equity.
Join me for this enriching training and transform your approach to consolidating accounts. Guided by experts in the field, you will emerge not only with enhanced skills but also with the confidence to apply this knowledge in your professional environment. This training is an invitation to master a complex and essential area of finance, preparing you to play a key role in your company's financial strategy.
Last dates of intervention in Inter from July 8 to 9, 2024 on two consecutive days. Training given on average two to three times per year.