Acquire the fundamentals
Target audience
- Consolideurs
- Contrôleurs de gestion
- Experts comptables, Commissaires aux comptes
- Membres du département communication financière
- Responsables financiers, consolidation et comptables
0.5 day
Virtual Classroom
Online consolidation training
Prerequisites
Prerequisites: no prior knowledge required.
Materials: training materials and the link to the virtual classroom are provided the day before the training session.
Objectives of this online consolidation course
◗ Determine the accounting impact of an M&A transaction
◗ Identify the main presentation and enhancement challenges
◗ Analyze the impact on the Group's key financial indicators
Training program
◗ Background and challenges
- Reminder: the impact of consolidation methods on the consolidated balance sheet and income statement
depending on the level of control exercised
- M&A organization and deal structuring
✔ UNDERSTANDING | Mapping the 4 integration methods under IFRS
✔ APPLY | Case study: switching from individual to consolidated financial statements
◗ Determine the impact of a takeover transaction
- Distinguish between share deal and asset deal
- Identify the 5 steps of the purchase price allocation ("PPA") method
- Measuring the fair value of the target
- Identify the components of the acquisition price (price paid, earn-out, etc.)
- Valuing assets and liabilities taken over
- Calculate and explain goodwill
✔ ASSESS | Quiz: goodwill or not goodwill?
✔ APPLY | Case study: calculating partial and full goodwill
✔ ASSESS | Quiz: post-takeover impacts on financial indicators
◗ Determine the impact of a phased acquisition
- From non-consolidated to consolidated investments
- From equity-accounted investments to consolidated investments
- Consolidated investments: changes in percentage interest
✔ UNDERSTANDING | Review of publications by listed groups
✔ APPLY | Case study: accounting for the acquisition of additional
interests
◗ Determine the impact of divestment operations
- Disposals with or without loss of control
- Operations held for sale: applying IFRS 5
✔ UNDERSTANDING | Summary table of impacts on financial statements
Teaching and assessment methods
Distance learning:
- Three visuals: video presenter, presentation, virtual flip chart
- Interactive quizzes
- 6 participants maximum
Before: self-assessment quiz
During the session : presentation of the main principles, practical implications and case studies, examples drawn from recent financial statements. Practical case studies and interactive quizzes ensure that you have acquired the knowledge you need.
Afterwards: the trainer is available at the end of the course to answer any questions relating to consolidation training.
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Price
740 EXCLUDING VAT
Testimonials
Online consolidation training
Online consolidation training
Online consolidation training
Online consolidation training
Jonathan C.
Company
Training