Accounting for and auditing groups
Member price: £144.50 + VAT
Non-member price: £170 + VAT
Please note, the ICAS member discount will be applied after checkout.
Edinburgh, 28 November 2019
Glasgow, 9 December 2019
The preparation of consolidated financial statements is a challenging task for accountants working in professional practice and industry. The related rules are diverse and the accounting and disclosure requirements have changed significantly with the introduction of FRS 102. The audit of groups is governed by ISA 600, a standard which regulators tell us is often misunderstood and poorly executed.
This half-day seminar will use practical examples and real group accounts to highlight the key consolidation adjustments and the practical challenges to provide helpful guidance to ensure that delegates’ accounts comply.
What you will learn
After attending this seminar you will be able to:
- Prepare error free consolidated financial statements which include all relevant disclosures required by accounting standards and company law
- Appreciate the key changes to consolidation mechanics and disclosures as a result of the implementation of FRS 102
- Understand how the framework for audit applies in medium-sized and large groups in the UK
- Produce audit files that are ISA 600 compliant
Who should attend the seminar?
Staff who are new or require a refresher on groups and consolidations and work in industry or professional firms of accountants who produce and audit consolidated financial statements.