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IFRS Consolidation. Key aspects.

The programme

The programme covers the most important issues relating to the consolidation of financial statements. It is based on interactive learning through a short introduction to each topic and a number of numerical examples.

Topics are presented so that participants without any prior knowledge of consolidation techniques can gradually proceed from the basics to the more advanced examples.

The programme is based on recently updated standards which impact the preparation of group accounts. 


  • To enable the participants to gain basic consolidation skills and to understand more complicated issues relating to complex consolidation.
  • To illustrate, with the use of numerical examples, the issues causing most difficulty in preparing consolidated accounts.
  • To update participants on business combinations and consolidations based on revised IFSRs 3 and 27.

To inform participants about recently issued standards: IFRS 10, IFRS 11, IFRS 12, which apply from 1 January 2013. 

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