16NOV
16 - 20 Nov 2026Mon to Fri · 5 days
FrankfurtGermany · Classroom
£3,250per delegate2+ people: £2,600 each
Professional training course · AF-045
Consolidated Financial Statements
Groups must combine the results of parents, subsidiaries, joint ventures and associates into consolidated financial statements. Consolidation involves complex…
- 5 daysClassroom
- 14Upcoming dates
- 6Cities
- £2,840Fees from
Course overview
Why Attend
Groups must combine the results of parents, subsidiaries, joint ventures and associates into consolidated financial statements. Consolidation involves complex eliminations and judgements.
This LLMI course covers control under IFRS 10, consolidation procedures, goodwill and non-controlling interests, intragroup eliminations, foreign subsidiaries, associates and joint ventures, changes in ownership and consolidation processes. Participants prepare consolidated statements.
Course Objectives
Assess control under IFRS 10
Perform consolidation procedures
Account for goodwill and non-controlling interests
Eliminate intragroup balances and transactions
Consolidate foreign subsidiaries
Account for associates, joint ventures and ownership changes
Target Audience
Group accountants
Financial controllers
Consolidation specialists
Auditors
Finance managers
IFRS reporting staff
Course Methodology
Worked consolidations
Spreadsheet labs
Case studies
Group discussions
Reviews
Course outline
-
1Day 1: Control and Group Structures
- Control assessment
- Group structures
- Scope
- Reporting dates
- Exercise: Control analysis
-
2Day 2: Consolidation Basics
- Consolidation process
- Goodwill
- Non-controlling interests
- Fair value adjustments
- Lab: Simple consolidation
-
3Day 3: Eliminations
- Intragroup balances
- Unrealised profits
- Dividends
- Intragroup loans
- Exercise: Eliminations
-
4Day 4: Foreign Operations and Associates
- Foreign currency translation
- Associates
- Joint ventures
- Equity method
- Case study: Multinational group
-
5Day 5: Ownership Changes and Process
- Acquisitions and disposals
- Step acquisitions
- Consolidation process
- Systems and controls
- Capstone: Group consolidation
Schedule
Dates and fees
14 upcoming dates in 6 cities. Fees are per delegate; bring colleagues and every seat is discounted.
November 2026
FrankfurtGermany · Classroom
December 2026
7DEC
7 - 11 Dec 2026Mon to Fri · 5 days
RomeItaly · Classroom
£4,250per delegate2+ people: £3,400 each
January 2027
11JAN
11 - 15 Jan 2027Mon to Fri · 5 days
Cape TownSouth Africa · Classroom
£2,840per delegate2+ people: £2,272 each
February 2027
8FEB
8 - 12 Feb 2027Mon to Fri · 5 days
BarcelonaSpain · Classroom
£3,850per delegate2+ people: £3,080 each
March 2027
8MAR
8 - 12 Mar 2027Mon to Fri · 5 days
ParisFrance · Classroom
£4,500per delegate2+ people: £3,600 each
April 2027
12APR
12 - 16 Apr 2027Mon to Fri · 5 days
FrankfurtGermany · Classroom
£3,250per delegate2+ people: £2,600 each
May 2027
10MAY
10 - 14 May 2027Mon to Fri · 5 days
BarcelonaSpain · Classroom
£3,850per delegate2+ people: £3,080 each
June 2027
14JUN
14 - 18 Jun 2027Mon to Fri · 5 days
FrankfurtGermany · Classroom
£3,250per delegate2+ people: £2,600 each
July 2027
12JUL
12 - 16 Jul 2027Mon to Fri · 5 days
RomeItaly · Classroom
£4,250per delegate2+ people: £3,400 each
August 2027
9AUG
9 - 13 Aug 2027Mon to Fri · 5 days
ViennaAustria · Classroom
£4,250per delegate2+ people: £3,400 each
September 2027
13SEP
13 - 17 Sep 2027Mon to Fri · 5 days
BarcelonaSpain · Classroom
£3,850per delegate2+ people: £3,080 each
October 2027
11OCT
11 - 15 Oct 2027Mon to Fri · 5 days
ParisFrance · Classroom
£4,500per delegate2+ people: £3,600 each
November 2027
8NOV
8 - 12 Nov 2027Mon to Fri · 5 days
FrankfurtGermany · Classroom
£3,250per delegate2+ people: £2,600 each
December 2027
13DEC
13 - 17 Dec 2027Mon to Fri · 5 days
BarcelonaSpain · Classroom
£3,850per delegate2+ people: £3,080 each
No dates in this city right now. Request a quotation and we will suggest the nearest date.
Questions
Frequently asked questions
How long is the Consolidated Financial Statements course?
The course runs over 5 days of classroom training, usually Monday to Friday.
When is the next Consolidated Financial Statements course?
The next public date is 16 - 20 Nov 2026 in Frankfurt. There are 14 upcoming dates in total.
Where is this course held?
Upcoming sessions run in Frankfurt, Rome, Cape Town, Barcelona, Paris, Vienna.
How much does the course cost?
Fees start from £2,840 per delegate, depending on the city. Fees include tuition and course materials.
Do participants receive a certificate?
Yes. Delegates who complete the course receive a London Leadership Management Innovation certificate of completion.
Can this course be delivered in-house for our team?
Yes. LLMI can tailor and deliver this course privately for your organisation at your premises or in one of our training cities.
Course information last updated 14 November 2026.
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