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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 or online
  • 14Upcoming dates
  • 6Cities
  • £2,840Fees from
View dates & register Get quotation Download PDF
Consolidated Financial Statements
Next classroom session Frankfurt 16 - 20 Nov 2026 · £3,250 Also available Rome 7 - 11 Dec 2026 · £4,250

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

  1. 1Day 1: Control and Group Structures
    • Control assessment
    • Group structures
    • Scope
    • Reporting dates
    • Exercise: Control analysis
  2. 2Day 2: Consolidation Basics
    • Consolidation process
    • Goodwill
    • Non-controlling interests
    • Fair value adjustments
    • Lab: Simple consolidation
  3. 3Day 3: Eliminations
    • Intragroup balances
    • Unrealised profits
    • Dividends
    • Intragroup loans
    • Exercise: Eliminations
  4. 4Day 4: Foreign Operations and Associates
    • Foreign currency translation
    • Associates
    • Joint ventures
    • Equity method
    • Case study: Multinational group
  5. 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. Every date can also be joined live online for £1,280.

All dates as PDF
November 2026
16NOV 16 - 20 Nov 2026Mon to Fri · 5 daysNext session
Germany flag FrankfurtGermany · Classroom
£3,250per delegate2+ people: £2,600 each
Register
December 2026
7DEC 7 - 11 Dec 2026Mon to Fri · 5 days
Italy flag RomeItaly · Classroom
£4,250per delegate2+ people: £3,400 each
Register
January 2027
11JAN 11 - 15 Jan 2027Mon to Fri · 5 days
South Africa flag Cape TownSouth Africa · Classroom
£2,840per delegate2+ people: £2,272 each
Register
February 2027
8FEB 8 - 12 Feb 2027Mon to Fri · 5 days
Spain flag BarcelonaSpain · Classroom
£3,850per delegate2+ people: £3,080 each
Register
March 2027
8MAR 8 - 12 Mar 2027Mon to Fri · 5 days
France flag ParisFrance · Classroom
£3,250per delegate2+ people: £2,600 each
Register
April 2027
12APR 12 - 16 Apr 2027Mon to Fri · 5 days
Germany flag FrankfurtGermany · Classroom
£3,250per delegate2+ people: £2,600 each
Register
May 2027
10MAY 10 - 14 May 2027Mon to Fri · 5 days
Spain flag BarcelonaSpain · Classroom
£3,850per delegate2+ people: £3,080 each
Register
June 2027
14JUN 14 - 18 Jun 2027Mon to Fri · 5 days
Germany flag FrankfurtGermany · Classroom
£3,250per delegate2+ people: £2,600 each
Register
July 2027
12JUL 12 - 16 Jul 2027Mon to Fri · 5 days
Italy flag RomeItaly · Classroom
£4,250per delegate2+ people: £3,400 each
Register
August 2027
9AUG 9 - 13 Aug 2027Mon to Fri · 5 days
Austria flag ViennaAustria · Classroom
£4,250per delegate2+ people: £3,400 each
Register
September 2027
13SEP 13 - 17 Sep 2027Mon to Fri · 5 days
Spain flag BarcelonaSpain · Classroom
£3,850per delegate2+ people: £3,080 each
Register
October 2027
11OCT 11 - 15 Oct 2027Mon to Fri · 5 days
France flag ParisFrance · Classroom
£3,250per delegate2+ people: £2,600 each
Register
November 2027
8NOV 8 - 12 Nov 2027Mon to Fri · 5 days
Germany flag FrankfurtGermany · Classroom
£3,250per delegate2+ people: £2,600 each
Register
December 2027
13DEC 13 - 17 Dec 2027Mon to Fri · 5 days
Spain flag BarcelonaSpain · Classroom
£3,850per delegate2+ people: £3,080 each
Register

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.

Can I take Consolidated Financial Statements online?

Yes. Every date can also be joined live online in a virtual classroom with the trainer, for £1,280 per participant. Choose "Live online" in the dates table when you register.

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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