Course : Practical aspects of consolidation of the accounts

Practical course - 2d - 14h00 - Ref. CCO
Price : 1310 € E.T.

Practical aspects of consolidation of the accounts






INTER
IN-HOUSE
CUSTOM

Practical course in person or remote class
Disponible en anglais, à la demande

Ref. CCO
  2d - 14h00
1310 € E.T.







Course schedule

1
Understanding the regulatory framework

  • Requirement to prepare consolidated accounts.
  • Texts in force, French standards and IFRS.
  • Differences between French and international standards.
  • Treatment of closure dates.

2
Determining the scope of consolidation

  • Different types of control: exclusive, joint, significant influence.
  • Exclusions from scope.
  • Calculation of the percentages of voting rights.
  • Companies included and excluded: what rules apply?
Hands-on work
Hands-on work Define the scope of consolidation. Establish the organizational structure of the group.

3
Using the methods of consolidation

  • Calculation of percentage of interests.
  • Overall proportional integration of the equity method of accounting.
Hands-on work
Hands-on work Calculation of percentages of control and interest.

4
Understanding the main restatements

  • Obligatory restatements.
  • Standardization of the accounts.
  • Elimination of entries of a fiscal nature.
  • Activation of finance lease contracts.
  • Pension commitments.
  • Translation variations.
  • Long-term contracts.
  • Eliminating the impact of intra-group transactions.
Hands-on work
Hands-on work Propose elimination entries to record in the Consolidation Journal.

5
Determining deferred taxes

  • Identifying the sources of deferred taxation.
  • Tax returns.
  • Consolidation entries.
  • Losses carried forward.
  • Determine the deferred taxation.
Hands-on work
Hands-on work Based on the elements to be included and deducted, record all the consequences of tax-deferral until 31/12/N.

6
Processing disposal transactions

  • Concept of intragroup eliminations.
  • Calculation of goodwill and elimination of consolidated investments.
Hands-on work
Hands-on work Calculate the valuation difference, the goodwill, and record the entries in the Consolidation Journal.

7
Presenting the consolidated accounts

  • Concepts of minority interests and "Goodwill".
  • Distribution of equity.
  • Contents of the consolidated accounts.
  • Consolidation return.
Hands-on work
Hands-on work 


Customer reviews
4,8 / 5
Customer reviews are based on end-of-course evaluations. The score is calculated from all evaluations within the past year. Only reviews with a textual comment are displayed.
MORO AURÉLIE D.
15/06/26
5 / 5

A very enjoyable training course; the trainer was very knowledgeable
SOPHIE B.
15/06/26
5 / 5

Comprehensive content with practical exercises to aid understanding.
FARID E.
19/03/26
5 / 5

An excellent training course delivered by a trainer who really knows their stuff.



Publication date : 01/31/2024



This programme is an original creation, developed by the teaching teams at ORSYS Formation. Any reproduction, representation, adaptation or use, in whole or in part, without the prior written authorisation of ORSYS, is strictly prohibited. ORSYS reserves the right to take any action necessary to protect its intellectual property rights.

Dates and locations
Select your location or opt for the remote class then choose your date.
Remote class

Dernières places
Date garantie en présentiel ou à distance
Session garantie

REMOTE CLASS
2026 : 17 Sep.

2027 : 31 May, 31 May, 30 Sep., 30 Sep.

PARIS LA DÉFENSE
2026 : 17 Sep.

2027 : 31 May, 30 Sep.



This programme is an original creation, developed by the teaching teams at ORSYS Formation. Any reproduction, representation, adaptation or use, in whole or in part, without the prior written authorisation of ORSYS, is strictly prohibited. ORSYS reserves the right to take any action necessary to protect its intellectual property rights.