with Robert Kirk, Professor of Accounting and Finance, University of Ulster

Consolidation Accounting

This course will cover in detail the international financial reporting standards applicable to the preparation of consolidated financial statements. This is intended to be both a refresher for those who have not been involved in recent years in group reporting but also a useful update for those have been currently preparing consolidated  accounts.


The course will incorporate the following:
 

• Basic consolidation principles under IFRS
• IFRS 3 Business Combinations
• Consolidated Statement of Financial Position
• Disposal of subsidiaries
• Consolidated Income Statement  and Statement of Comprehensive Income
• Foreign Exchange Issues under IAS 21
• IAS 28   Associates and Joint Ventures
• IFRS 11  Joint Arrangements
• IFRS 12 Disclosure of interests in other entities