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Group accounting - fundamentals

Member price for Online Live: £335 + VAT

Member price in London: £566 + VAT

Non-member price: £666 + VAT

Timing: 9.30am-4.30pm


Online Live, 7 March 2023
Online Live, 14 September 2023

Email to book



London, 12 June 2023
London, 14 December 2023

Email to book




Overview

This one-day course will refresh your knowledge of group accounting principles under both FRS 102 and IFRS Standards, highlighting differences where they exist. You’ll also gain a practical spreadsheet based methodology for the preparation of consolidated financial statements in groups with a simple structure.

For each element of the course, the underlying principles are considered and the practical spreadsheet approach is illustrated using case studies.

Consider this companion course Group Accounting - Advanced on complex group structures, foreign subsidiaries, group restructurings, associates and joint ventures.

Who should attend

This course is for anyone who requires a refresher in practical group accounting techniques, or whose group accounting knowledge is purely exam based. It will be particularly useful to professionals moving into a group accounting role.

The spreadsheet based consolidation methodology and knowledge you’ll gain from this course will allow you move into an accounting role in a group with a simple structure.

What you will learn

By the end of this course, you’ll have a thorough understanding of the fundamentals of group accounting. Detailed coverage will include:

  • The requirements for, and aims of, consolidated accounts
  • Identification of subsidiaries
  • Exclusions and exemptions
  • Fundamental principles of consolidation
  • The Consolidated Statement of Financial Position
    • The spreadsheet-based approach
    • Pre and post-acquisition reserves
    • Goodwill
    • Non-controlling interests
    • Purchase accounting adjustments (the fair value exercise)
    • Elimination of intra-group items
  • The Consolidated Statement of Comprehensive Income
    • The basic spreadsheet approach
    • Intra-group items
    • Mid-year acquisitions
  • Conclusion
    • The unified spreadsheet approach
    • Differences between FRS 102 and IFRS Standards

Questions?

BPP | Tel: 0330 060 3303 | Email: ldicas@bpp.com

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