Financial Consolidation Training
An essential course for anyone working within a group environment where consolidated financial statements are required — from large enterprises to accounting firms handling international clients.
Three progressive levels, from beginner to advanced, to build your skills at your own pace.
At a glance
Duration
1 day
Format
Online and on-site (1 to 2 participants)
Price
From €1,500 excl. VAT / session (€2,880 incl. VAT)
Levels
Beginner · Intermediate · Advanced
The 3 levels
Choose the level that best matches your current mastery of consolidation.
Beginner
Acquire the fundamentals: scope, methods and initial restatements.
Intermediate
Deepen your knowledge of methods, intra-group eliminations and changes in scope.
Advanced
Master complex consolidation scopes, goodwill, impairment and supervision.
Who it’s for
Depending on the level chosen, the training is aimed at:
Accountants
From junior to senior profiles, depending on the level chosen.
Management controllers
To analyse the group’s consolidated performance.
Finance directors / CFOs
To oversee and ensure the reliability of consolidated statements.
Auditors
To secure consolidated accounts and identify risks.
Objectives — Beginner
Prerequisites: None.
- Understand the fundamentals of consolidation: scope, methods and the challenges facing groups of companies.
- Identify the scope of consolidation according to control criteria.
- Apply the initial methods: full consolidation and the equity method on simple cases.
- Carry out basic restatements: intra-group transactions and eliminations (dividends, internal transactions).
- Take part in preparing consolidated statements (balance sheet, income statement) under supervision.
Objectives — Intermediate
Prerequisites: Basics of consolidation.
- Deepen your understanding of scope, methods and the challenges facing groups.
- Determine the consolidated scope: control and significant influence criteria.
- Apply intermediate methods: full consolidation, the equity method, and simple to moderate changes in scope.
- Carry out complex restatements: advanced intra-group transactions and specific eliminations (dividends, interest, internal transactions).
- Contribute to the production of consolidated statements with greater autonomy.
Objectives — Advanced
Prerequisites: Consolidation methods mastered.
- Master advanced concepts and the regulatory challenges facing groups and inter-company transactions.
- Manage complex scopes: acquisitions, disposals, joint ventures, and multiple changes in scope.
- Apply advanced methods: full consolidation, the equity method and sophisticated restatements (IFRS / GAAP).
- Carry out complex restatements: goodwill, impairment testing, tax adjustments.
- Oversee and validate consolidated statements in high-stakes contexts.
Assessment methods
- An attendance sheet is signed by the trainees and the trainer.
- Achievement of objectives is assessed using a scoring grid at the end of each chapter.
- Upon successful completion, a certificate of achievement is issued to the participant.
- A post-training questionnaire measures satisfaction at the end of the course.
Methods & tools
An active, demonstrative teaching approach throughout the course: theoretical input combined with practical exercises tailored to the situations encountered.
- Practical exercises at the end of each chapter.
- Exercise correction at the end of each chapter.
- Training materials provided in electronic (PDF) format.