Accounts consolidation in accordance with the standards IAS_IFRS

General Objectives:

The aim of this Course is to equip participants with the necessary knowledge to carry out the consolidation of accounts in accordance with the IAS-IFRS Standards.

Specific Objectives:

At the end of this Course participants will know how to:

• Understand consolidated accounts;
• Make a financial diagnosis of a group;
• Understand the content of the annexes;
• Evaluate the impact of IFRS standards on financial analysis.

• Defining the scope of consolidation: specific features of IFRS rules.
• Percentage of interest and control:
  • Consolidation methods;
• Understanding consolidated equity:
  • Calculation and analysis of the acquisition gap;
  • Different forms of control.

• Interpreting changes in the perimeter;
• Explore sector information;
• The specific ratios of consolidated accounts;
• Elucidate the annexes and the management report.

• The keys to reading IFRS standards;
• The applications of the fair value principle, its impact on profit and loss and equity;
• The particularities of the presentation of the accounting situation.

• Recognition of turnover;
• The impact of depreciation rules on results;
• Depreciation of assets (IAS 36): processes and interest for analysis;
• New profitability indicators.

• Valuation rules for tangible and financial assets;
• Conditions for identifying intangible assets;
• The new debt situation, leasing contracts, retirement funds;
• Ad hoc entity "deconsolidation" rules;
• Fair value valuation of derivative instruments.
• The equity variation framework;
• The significance of deferred taxes.

• Specificity of the IFRS consolidated flows framework;
• Assessing the dynamics between activity and investment, financial policy;
• Identifying cash crises.