In partnership with Mercia Ireland

The course will cover the following:

• General requirements for group accounts
• Exemptions and exclusions from preparing group accounts / consolidation
• Subsidiaries, associates and joint ventures – what are they?
• Key changes introduced by FRS 102 and the Companies (Accounting) Act 2017 for group accounts
• Consolidation - a worked example
• Basic principles of acquisition accounting
• Intra-group transactions- an overview
• Foreign exchange – an overview
• Calculating and accounting for goodwill – the key principles
• Piecemeal acquisitions, partial disposals and deemed disposal – key points with examples
• Accounts disclosures

with Speaker

Jonathan McGee BBS FCA

Jonathan joined Mercia Ireland in 2007. He is a member of the Institute of Chartered Accountants in Ireland. He trained in Gilroy Gannon in Sligo and spent a further 3 and half years working in the audit department of OSK in Dublin, following which he worked as a financial accountant with Bank of Ireland. Jonathan’s role in Mercia primarily involves conducting compliance reviews and presenting training courses.