Consolidated Financial Statements Recorded


If you are in a role where you are exposed to consolidated financial statements this online course will prove useful to you. Similarly if you are seeking to increase your knowledge and gain a more comprehensive knowledge of accounting for group structures this course will facilitate that. You will also obtain an understanding of the important differences between IFRS, US GAAP and Irish GAAP.


Venue details:  
Online, ,
Start date & time:  
01 January 2017 00:00
End date & time:  
01 January 2020 00:00
Price: €180.00  (€180.00 Member price)
By registering for this course you have accepted the terms and conditions
Training ticket cost:  
CPD hours:  
Speaker details
First nameLast name
Chris Nobes


Product type:  
CPD online course
Finance, management reporting and analysis

This course was originally recorded in 2018

Who should attend?

  • Accountants and controllers working in Irish companies which prepare consolidated statements of a group or of a sub-group.
  • Those working in Irish companies which have US or other foreign parent companies.
  • Analysts or fund managers who are interested in consolidated annual reports.
  • Auditors of the above companies.

Course overview

Obtain an in-depth understanding of the scope of the group under IFRS, including the nature of subsidiaries, joint ventures and associates

  • Understand accounting for business combinations and the resulting goodwill
  • Gain a detailed practical knowledge of the preparation of consolidated financial statements under IFRS
  • Appreciate the main differences between IFRS requirements on consolidation and those of Irish GAAP and US GAAP.
  • Improve your understanding of instructions coming from group controllers in the US, UK or continental Europe.
  • The scope of the group under IFRS and Irish law; included and excluded subsidiaries.
  • Identifying joint ventures and associates.
  • Accounting for business combinations; the calculation and subsequent treatment of goodwill.
  • Main features of the preparation of consolidated statements under IFRS.
  • Treatment of non-controlling interests.
  • Accounting for joint ventures and associates in consolidated statements.
  • Accounting for sales of group companies.
  • Illustrations with real annual reports.
  • Summary of important differences between IFRS, US GAAP and Irish GAAP on the above issues.


Christopher Nobes BA, PhD, FCCA is Professor of Accounting at Royal Holloway (University of London) and at the University of Sydney. He was one of the two UK representatives on the Board of the International Accounting Standards Committee from 1993 to 2001. He was the ‘Outstanding International Accounting Educator’ of the American Accounting Association in 2002, and the winner of the ‘Distinguished Academic Award’ of the British Accounting and Finance Association in 2015.