Consolidation of Accounts
General Objectives:
Analyze the problematic of the consolidation of accounts and the compliance with Decree-Law 238/91 of July 2 and some comparisons with the international panorama in this domain.
Specific Objectives:
At the end of this Course the participants will know:
- Understand the Optics, Methods, Techniques and Operations of Consolidation;
- Perform the necessary work for the preparation of consolidated accounts;
- Understand and frame the different legal diplomas that are the basis of the Consolidation;
- Understand the scope and framework of Tax Consolidation.
CONTENTS
Module I - Introduction, objectives, advantages and limitations of consolidation
Module II - Concept of economic group
Module III - Consolidation Optics
Module IV - Consolidation Methods
Module V - Consolidation Techniques
Module VI - Consolidation operations
Module III - Consolidation Optics
Module IV - Consolidation Methods
Module V - Consolidation Techniques
Module VI - Consolidation operations
Module VII - Consolidation of accounts of companies with reciprocal/cross financial holdings
Module VIII - Pre-consolidation work
Module IX - The Accounts Consolidation Manual
Module X - The consolidation of accounts in Portugal and its legal framework
Module VIII - Pre-consolidation work
Module IX - The Accounts Consolidation Manual
Module X - The consolidation of accounts in Portugal and its legal framework
Module XI - The consolidation of accounts at an international level
Module XII - Fiscal consolidation;
Module XIII - Case study.
High Skills - Formação e Consultoria
Angola | Cabo- Verde | Moçambique | Portugal | S. Tomé e Princípe
