Group Accounting and Consolidation Training Course

Name: Group Accounting and Consolidated Financial Statements Course
Availability: InStock

Build acquisition, elimination, investment, and control schedules for a traceable group reporting close.

Group Accounting and Consolidation Training Course

At a glance

Duration: 5 days
Format: Classroom
Cities: Madrid, Rome, Marbella, Amsterdam, Cairo, Munich and more
Next session: 12 – 16 October 2026, Madrid
Average fee: 5,800 €

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Group Accounting and Consolidated Financial Statements Course

Overview

Group Accounting and Consolidated Financial Statements Course is a five-day intermediate course for group accountants, consolidation specialists, controllers, reporting managers, auditors, and finance professionals, who leave with a Group Consolidation and Investment Accounting File. The course connects control assessment, acquisition accounting, consolidation, investment accounting, elimination entries, foreign operations, and group reporting controls in one close process. Agile Leaders Training Center provides applied group accounting and consolidation training.

Who Should Attend

Group reporting functions responsible for consolidated financial statements
Accounting functions responsible for subsidiary and investment balances
Financial control functions responsible for close governance and reconciliations
Assurance functions responsible for reviewing consolidation evidence
Corporate finance functions responsible for ownership changes and disposals
Shared service functions responsible for intercompany accounting

The course assumes participants already prepare, supply, reconcile, or review entity-level financial information and leaves out introductory bookkeeping and broad financial reporting surveys.

Departments and Industries

The course supports departments that prepare, control, analyze, or assure group financial information across corporate, financial, industrial, and advisory organizations.

Group finance, controllership, and external reporting
Shared services and intercompany accounting operations
Internal audit, external assurance, and risk functions
Banking, insurance, and investment organizations
Manufacturing, energy, and infrastructure groups
Professional services and reporting transformation teams

Learning Objectives

By the end of this course, participants will be able to:

Apply IFRS 10 control tests to define a consolidation perimeter
Build IFRS 3 acquisition schedules for net assets, goodwill, and non-controlling interests
Use consolidation worksheets to eliminate intercompany balances and unrealized profit
Analyze foreign operations, ownership changes, and partial disposals
Apply IAS 28 equity method accounting to associates and joint ventures
Evaluate group reporting controls, disclosures, and supporting evidence

Course Agenda

Day 1: Control and Consolidation Perimeter

IFRS 10 Control Assessment Matrix
Power, Variable Returns, and Linkage Decision Tree
Consolidation Perimeter Register
Reporting Date and Accounting Policy Alignment Checklist
Group Reporting Data Request Pack

Day 2: Acquisition Accounting

IFRS 3 Acquisition Method Process Map
Identifiable Net Assets Fair Value Schedule
Consideration Transferred Reconciliation
Goodwill or Bargain Purchase Calculation
Non-Controlling Interest Measurement Worksheet

Day 3: Consolidation Mechanics

Consolidation Worksheet and Trial Balance Mapping
Intercompany Balance and Transaction Elimination
Unrealized Profit Elimination Schedule
Intragroup Dividends and Investment Elimination
Foreign Operation Translation Reserve Bridge

Day 4: Investment Accounting and Ownership Changes

IAS 28 Significant Influence Assessment
Equity Method Roll-Forward
IFRS 11 Joint Arrangement Classification
Ownership Change and Partial Disposal Reconciliation
IFRS 12 Group Interest Disclosure Checklist

Day 5: Group Accounting Practice

Exercise: Control and Perimeter Assessment
Exercise: Acquisition and Goodwill Schedule
Exercise: Elimination and Translation Entries
Exercise: Associate and Joint Venture Accounting
Capstone Exercise: Group Consolidation and Investment Accounting File

Practical Exercises

The course includes the following suggested activities:

Suggested activity: assess control indicators and document the consolidation perimeter for a multi-entity structure.
Suggested activity: calculate identifiable net assets, consideration, non-controlling interests, and goodwill for an acquisition.
Suggested activity: post elimination entries for intercompany balances, transactions, dividends, and unrealized profit.
Suggested activity: assemble consolidation, investment, translation, disclosure, and control schedules into a group accounting file.

FAQs

Who suits this group accounting course, and what does it assume?

The course suits finance, control, reporting, consolidation, and assurance functions and assumes practical exposure to entity accounts, reporting packs, reconciliations, or financial statement review.

How does this course differ from a general IFRS course?

This course concentrates on group structures, acquisitions, eliminations, investments, and consolidation files, while a general IFRS course surveys recognition and measurement requirements across many unrelated transaction types.

How is control assessed for consolidated financial statements?

Control assessment considers power over relevant activities, exposure or rights to variable returns, and the ability to use power to affect those returns.

When is the equity method used for an investment?

The equity method is commonly applied when an investor has significant influence over an associate or accounts for a qualifying joint venture under the applicable reporting framework.

What is eliminated during consolidation?

Consolidation eliminates the parent investment against relevant equity and removes intragroup balances, transactions, income, expenses, dividends, and unrealized gains or losses so the group is presented as one economic entity.

Conclusion

Participants take back a Group Consolidation and Investment Accounting File containing perimeter, acquisition, elimination, translation, equity method, ownership change, disclosure, and control schedules. The file turns entity submissions into a traceable consolidation sequence. It gives reporting teams a working structure for preparing entries, resolving differences, reviewing judgments, and supporting the group close.

credits: 5 credit per day

Course Mode: full-time

Provider: Agile Leaders Training Center

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Showing 61-74 of 74 events

Location	Dates	Duration	Mode	Price
Madrid	Week 34, 2027 23 – 27 August 2027	5 Days	Onsite	€5,700
Athens	Week 34, 2027 23 – 27 August 2027	5 Days	Onsite	€6,700
Barcelona	Week 35, 2027 30 August – 3 September 2027	5 Days	Onsite	€5,700
Chicago	Week 35, 2027 5 – 9 September 2027	5 Days	Onsite	€12,000
Seoul	Week 36, 2027 6 – 10 September 2027	5 Days	Onsite	€10,000
Amman	Week 36, 2027 12 – 16 September 2027	5 Days	Onsite	€4,100
Abu Dhabi	Week 37, 2027 13 – 17 September 2027	5 Days	Onsite	€4,700
Tashkent	Week 37, 2027 19 – 23 September 2027	5 Days	Onsite	€4,500
Kuala Lumpur	Week 38, 2027 20 – 24 September 2027	5 Days	Onsite	€5,200
Johannesburg	Week 38, 2027 26 – 30 September 2027	5 Days	Onsite	€4,500
Frankfurt	Week 39, 2027 27 September – 1 October 2027	5 Days	Onsite	€5,700
Dubai	Week 40, 2027 4 – 8 October 2027	5 Days	Onsite	€4,500
Sharm El-Sheikh	Week 40, 2027 4 – 8 October 2027	5 Days	Onsite	€4,100
Vienna	Week 41, 2027 11 – 15 October 2027	5 Days	Onsite	€5,700

Frequently asked questions

What does this course cover?

OverviewGroup Accounting and Consolidated Financial Statements Course is a five-day intermediate course for group accountants, consolidation specialists, controllers, reporting managers, auditors, and finance professionals, who leave with a Group Consolidation and Investment Accounting File. The course connects control assessment, acquisition accounting,…

Are training dates available?

Yes. Available dates and destinations are listed in the course dates section on this page.

How can I register?

Choose an available date on this page and complete the registration form, or send a programme enquiry.

Can I download the course brochure?

Yes. Use the brochure download link provided on this page.

Group Accounting and Consolidation Training Course