Intermediate training in account consolidation

Training description

This type of training is essential for anyone working in a group environment where consolidated financial statements are required, particularly in large companies or accounting firms dealing with international clients.

Target audience

Financial consolidation training courses are aimed at :

• Accountants – Intermediate level: Employees with a basic understanding of consolidation who wish to deepen their knowledge of key mechanisms (consolidation methods, intra-group eliminations, changes in scope).
• Management controllers: Management controllers involved in analyzing consolidated accounts to better understand the impact of restatements on the group's performance.
• Financial managers: Financial executives who supervise or coordinate consolidation work and wish to enhance the reliability and efficiency of consolidated closings.
• Auditors: Internal and external auditors wishing to deepen their understanding of consolidation adjustments and associated risk areas.

Pedagogical objectives

• Deepen your understanding of consolidation concepts: Master the scope, consolidation methods, and issues related to corporate groups.
• Determine the scope of consolidation: Know how to identify the companies to be included and apply the criteria of control and significant influence.
• Apply intermediate consolidation methods: Manage full consolidation, equity accounting, and simple to moderate changes in scope.
• Perform complex restatements: Process more advanced intra-group transactions and specific eliminations (dividends, interest, internal transactions).
• Contribute to the production of consolidated financial statements: Actively participate in the preparation of consolidated balance sheets and income statements with greater autonomy.

Assessment and follow-up

• A sign-in sheet is signed by the trainees and the trainer.
• At the end of each chapter, the achievement of objectives is assessed using a graded grid.
• Upon successful completion, a certificate of achievement is awarded to the participant.
• A survey is conducted at the end of the training to measure satisfaction.

Training program

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Teaching methods and tools

An active, demonstrative teaching approach is used throughout the course, with theoretical inputs and practical application to situations encountered.

• Practical exercises at the end of each training chapter
• Exercise correction at the end of each training chapter
• Training material in electronic format (PDF) will be delivered

General terms and conditions - Training

Read the document - CGV