Format
This course will be delivered via Zoom on Wednesday 21 May 2025 from 9.30 to 5.00 pm. The Zoom link will be emailed to participants the day before the course is due to take place.
This course will follow the Virtual Classroom format and encompass two, three-hour sessions. The online interactive live sessions will utilise the functionality of our online learning platform and will be an engaging, collaborative manner of learning. This session will not be recorded, and therefore attendance is required.
Who should attend
This course is suitable for both accountants and auditors who have exposure to group accounting, and others who wish to refresh their understanding of consolidation and the differences between IFRS Accounting Standards and FRS 102 in the area of consolidation. It is also relevant to users and analysts of financial statements who have an understanding of accounting.
Course overview
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Practical spreadsheet-based consolidation examples (subsidiaries,associates and joint arrangements)
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Consolidated statement of financial position
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Consolidated statement of profit or loss and other comprehensive income
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Goodwill and other key differences – IFRS Accounting Standards vs FRS 102
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Fair value and other consolidation adjustments
Key Learning Outcomes
By the end of this course, participants will be able to:
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Undertake a consolidation using spreadsheets
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Understand the main consolidation adjustments
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Appreciate the key differences between IFRS Accounting Standards and FRS 102 in the area of consolidation
Speaker bio
Ben Wheaton Healey - Ben is a freelance IFRS and Irish/UK GAAP trainer and university lecturer and with over 20 years of experience in training for international clients. He qualified with KPMG, working with them in the UK and Switzerland on high profile engagements. He has also been an examiner for Chartered Accountants Ireland and ICAEW.
Contact us
If you have any questions regarding this or any other CPD course or requirements, please feel free to contact the team here or call us at (+353) 01 523 3930
By registering for this course you have accepted the terms and conditions