events | 28 October 2020

IFRS Consolidation

This comprehensive course on consolidations is intended to give participants a refresher of the fundamental consolidation techniques and will subsequently delve into a number of complexities commonly encountered in medium to larger group consolidations. The course will be based on 7 case studies giving participants a practical perspective to the subject matter.

The course consists of 4 sessions of 4 hours each as follows:

Session 1: Basic Consolidations: going into the fundamental of one-tier group consolidations of subsidiaries under direct control and equity accounting for associates and joint ventures

Session 2: Multi-tier Group Structures: including consolidation of sub-subsidiaries and sub-associates

Session 3: Changes in Group Structures, dealing with piecemeal acquisitions, partial disposals and full disposals

Session 4: Consolidations with Foreign Subsidiaries illustrating the consolidation of a foreign subsidiary and the applicability of IAS 21

Target Audience :

Professional Accountants in Business (Financial Controllers and Group Accountants)

Learning Outcomes:

By the end of this course participants will be able to prepare consolidation workings for groups of different sizes and situations with minimal guidance


This course is aimed at accountants with some knowledge of group consolidations


11/11/20, 15:00 – 19:15

18/11/20, 15:00 – 19:15

25/11/20, 15:00 – 19:15

02/12/20, 15:00 – 18:15

VenueLive online session – details of how to join the meeting will be sent once registration is complete

Fee: €200 for all 4 sessions (€60 per session if taken individually)

CPE Hours:

This event qualifies for 15 hours of structured CPE which can be classified as Core Competency. A certificate of attendance will be provided at the end of each session.

Cooperation Partners
  • Malta Employers' Associations
  • Malta Association of Credit Management