Advanced consolidation under IFRS | KPMG Business Institute

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:

KPMG Česká republika, Pobřežní 1a, Praha 8

The fee includes training materials and refreshments. The training will be conducted in Czech.

For attending this training course, you are eligible to gain 4 of CPD points.