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Consolidation Workshop (ROI/NI)

Summary

A practical look at the mechanics of consolidations using spreadsheets. Participants will be encouraged to build up the consolidation with the presenter and then work on an example consolidation. The course also looks at consolidation adjustments, including fair value adjustments and intragroup trading as well as associates and joint arrangements accounting and the main differences between IFRS Accounting Standards and FRS 102.

Format

This course will be delivered via Zoom on Wednesday 21 May 2025 from 9.30 to 5.00 pm. The Zoom link will be emailed to participants the day before the course is due to take place.

This course will follow the Virtual Classroom format and encompass two, three-hour sessions. The online interactive live sessions will utilise the functionality of our online learning platform and will be an engaging, collaborative manner of learning. This session will not be recorded, and therefore attendance is required.

Who should attend

This course is suitable for both accountants and auditors who have exposure to group accounting, and others who wish to refresh their understanding of consolidation and the differences between IFRS Accounting Standards and FRS 102 in the area of consolidation. It is also relevant to users and analysts of financial statements who have an understanding of accounting.

Course overview

Practical spreadsheet-based consolidation examples (subsidiaries,associates and joint arrangements)
Consolidated statement of financial position
Consolidated statement of profit or loss and other comprehensive income
Goodwill and other key differences – IFRS Accounting Standards vs FRS 102
Fair value and other consolidation adjustments

Key Learning Outcomes

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

Undertake a consolidation using spreadsheets
Understand the main consolidation adjustments
Appreciate the key differences between IFRS Accounting Standards and FRS 102 in the area of consolidation

Speaker bio

Ben Wheaton Healey - Ben is a freelance IFRS and Irish/UK GAAP trainer and university lecturer and with over 20 years of experience in training for international clients. He qualified with KPMG, working with them in the UK and Switzerland on high profile engagements. He has also been an examiner for Chartered Accountants Ireland and ICAEW.

Note for Legacy CPA Members

Members who joined Chartered Accountants Ireland following the amalgamation on 1 September, please contuine to book on the CPA Portal here to ensure you receive your member discount.

Contact us

If you have any questions regarding this or any other CPD course or requirements, please feel free to contact the team here or call us at (+353) 01 523 3930

Category:

Audit and assurance, Financial reporting

People at meeting

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