IFRS Insights - The Art of Consolidation

- Χρηματοοικ. Ασφαλιστικά Τραπεζικά - Λογιστικά/ Έλεγχος/ Φορολογικά

29 Μαΐου 2025 09:00 29 Μαΐου 2025 17:15 OnLine Virtual Classroom
Αγγλικά
7 ώρες ( 1 ημέρα )
anad greek logo
IFRS Insights - The Art of Consolidation

ΠΕΡΙΓΡΑΦΗ

The aim of this seminar is to provide participants with an in-depth understanding of the principles, methodologies, and practical applications of consolidation in accordance with International Financial Reporting Standards (IFRS). This comprehensive seminar is designed to equip attendees with the essential knowledge and skills required to prepare consolidated financial statements, ensuring full compliance with IFRS and significantly enhancing the quality and reliability of financial reporting. 

The seminar intends to cover all advanced aspects of consolidated financial statements, reviewing Piecemeal Acquisitions, Partial Disposals, Complex Groups and Foreign Operations.

ΣΕ ΠΟΙΟΥΣ ΑΠΕΥΘΥΝΕΤΑΙ

The seminar is addressed to financial controllers of groups and individual companies, accountants, and auditors with either professional qualifications or relevant experience in preparing, analyzing and presenting financial statements.

ΠΕΡΙΣΣΟΤΕΡΕΣ ΠΛΗΡΟΦΟΡΙΕΣ

Seminar Outline

IFRS 10 – Consolidated Financial Statements

  • Control model
  • Consolidation procedures

IFRS 3 – Business Combinations

  • Identifying a business combination
  • The acquisition method
  • Forms of consideration transferred
  • Identifying fair value of net assets acquired
  • Recognizing and measuring goodwill and goodwill impairment

Step Acquisition

  • Trade investment to associate
  • Trade investment to subsidiary
  • Associate to subsidiary
  • Control to control transactions
  • Consolidation adjustments

Partial Disposals

  • Subsidiary to associate/joint Venture
  • Subsidiary to investment
  • Control to control transactions
  • Consolidation adjustments

Complex groups

  • Indirect control
  • Consolidation procedure

IAS 21 – Foreign currency transactions and Retranslation of Foreign Operations

  • Monetary items
  • Non-monetary items
  • Treatment of exchange differences

Consolidation of Foreign Operations

  • Functional currency
  • Translation from the functional currency to the presentation currency
  • Closing method
  • Calculation of foreign exchange reserve
  • Disposal of foreign operations


Certification

All participants will be awarded a certificate. Each hour of attendance will account for one unit of Continuing Professional Development (CPD) as required for members of most professional bodies.

Πληροφορίες Εκπαιδευτή
Πάνος Κουρουγιάννης - Principal Lecturer at GlobalTraining
Panos has a degree in Applied Accounting from Oxford Brookes University, an MBA from the Manchester Business School and is a Fellow member of the Association of Chartered Certified Accountants....
Αναλυτικό Κόστος Σεμιναρίου

Για Δικαιούχους ΑνΑΔ

  • € 300.00
  • € 140.00
  • € 0.00
  • € 160.00
  • € 160.00

Για μη-Δικαιούχους ΑνΑΔ

  • € 300.00
  • € 0.00
  • € 0.00
  • € 300.00
  • € 300.00
ΠΡΟΓΡΑΜΜΑ ΣΕΜΙΝΑΡΙΟΥ

Πέμπτη - 29 Μαΐου 2025

Ώρα

09:00 - 17:15

ΕΚΠΑΙΔΕΥΤΗΣ:

Πάνος Κουρουγιάννης

Τοποθεσία:

OnLine Virtual Classroom

Εκδήλωση Ενδιαφέροντος : IFRS Insights - The Art of Consolidation

Σεμινάρια στην ίδια κατηγορία από τον ίδιο διοργανωτή
Excel Mastery for Geeks: Real-World Formulas, Pivot Tables and Advance...

The course aims to equip participants with comprehensive Excel skills, enabling them to implement and interpret formulas in real-world scenarios, master both es...

07/05/2025 09:00

7.00 ώρες (2 μέρες)

Αγγλικά

Επιχορηγημένο-ΑνΑΔ

Πανεπιστήμιο Λευκωσίας

Core Principles of Transfer Pricing...

Transfer pricing is an important tax and management topic for international companies. The tax rules related to transfer pricing are complex and tax authorities...

14/05/2025 09:00

7.00 ώρες (1 ημέρα)

Αγγλικά

Επιχορηγημένο-ΑνΑΔ

Live Online

Transfer Pricing on Intra-Group Financial Transactions...

Financial transactions are frequently used and comprise one of the most significant of transactions within multinational groups. As with other types of related ...

22/05/2025 09:00

7.00 ώρες (1 ημέρα)

Αγγλικά

Επιχορηγημένο-ΑνΑΔ

Live Online

IFRS Insights – Tackling IAS 12 “Income Taxes” challenges...

This seminar aims to provide a comprehensive understanding of IAS 12 Income Taxes, focusing on the recognition, measurement, presentation, and disclosure of cur...

27/05/2025 09:00

6.00 ώρες (1 ημέρα)

Αγγλικά

Live Online

AML & Sanctions...

Anti-Money Laundering (AML) and Economic Sanctions are more complex than ever, and constant changes present unique and difficult challenges for Regulated Entiti...

28/05/2025 09:00

6.00 ώρες (1 ημέρα)

Αγγλικά

Επιχορηγημένο-ΑνΑΔ

Live Online

IFRS Insights - The Art of Consolidation...

The aim of this seminar is to provide participants with an in-depth understanding of the principles, methodologies, and practical applications of consolidation ...

29/05/2025 09:00

7.00 ώρες (1 ημέρα)

Αγγλικά

Επιχορηγημένο-ΑνΑΔ

Live Online