Advanced consolidation under IFRS

The training course takes a detailed look at complex issues of consolidations under IFRS, following up on the Basics of Consolidation under IFRS course.

Lenka Zatylnyjová

No dates available. If you are interested in attending the training, please fill the form.

I am interested in attending the training
Course fee: 5 000,- CZK ex. VAT

Who are the intended participants?

  • Accountants and staff of finance functions who need to prepare consolidated financial statements or understand them
  • Staff of reporting functions in charge of assessing and compiling information for the purposes of group consolidation
  • Companies who have become subject to the obligation to consolidate
  • Others who come across consolidations within the business


  • Definition of control – protective vs. substantive rights
  • What is (not) a business combination (asset acquisition, restructuring, transactions under joint control)
  • Specific items of financials statements upon acquisitions (contingent consideration, options, subsequent employment of former owners, etc.)  
  • Goodwill and impairment testing
  • Change in ownership interest not affecting control
  • Implications of sale of a subsidiary
  • Checking correctness of translation reserve from conversion to reporting currency
  • Equity method
  • Specifics of notes to consolidated financial statements


By attending the course, you will:

  • Deepen your knowledge in the field of consolidation
  • Find out how to deal with even more complex cases
  • Know how to correctly account for the purchase and sale of a subsidiary