/  Financial Statements Consolidation and Investment Accounting Training

Financial Statements Consolidation and Investment Accounting Training

BMC Training provides a training course in Financial Statements Consolidation and Investment Accounting in Finance , Accounting and Budgeting

Course Title
Venue
Start Date
End Date
  • London
    28 - 2 - 2021
    4 - 3 - 2021
  • Istanbul
    21 - 3 - 2021
    25 - 3 - 2021
  • Dubai
    14 - 3 - 2021
    18 - 3 - 2021
  • Paris
    14 - 3 - 2021
    18 - 3 - 2021
  • Dubai
    7 - 3 - 2021
    11 - 3 - 2021
  • Paris
    7 - 3 - 2021
    11 - 3 - 2021
  • Kuala Lumpur
    28 - 3 - 2021
    1 - 4 - 2021
  • London
    14 - 3 - 2021
    18 - 3 - 2021
  • London
    25 - 4 - 2021
    29 - 4 - 2021
  • Dubai
    4 - 4 - 2021
    8 - 4 - 2021
  • Paris
    4 - 4 - 2021
    8 - 4 - 2021
  • Istanbul
    11 - 4 - 2021
    15 - 4 - 2021
  • Kuala Lumpur
    18 - 4 - 2021
    22 - 4 - 2021
  • Istanbul
    9 - 5 - 2021
    13 - 5 - 2021
  • Dubai
    2 - 5 - 2021
    6 - 5 - 2021
  • Paris
    2 - 5 - 2021
    6 - 5 - 2021
  • Dubai
    16 - 5 - 2021
    20 - 5 - 2021
  • Paris
    16 - 5 - 2021
    20 - 5 - 2021
  • Kuala Lumpur
    23 - 5 - 2021
    27 - 5 - 2021
  • London
    2 - 5 - 2021
    6 - 5 - 2021
  • London
    13 - 6 - 2021
    17 - 6 - 2021
  • Dubai
    20 - 6 - 2021
    24 - 6 - 2021
  • Paris
    20 - 6 - 2021
    24 - 6 - 2021
  • Istanbul
    27 - 6 - 2021
    1 - 7 - 2021
  • Kuala Lumpur
    6 - 6 - 2021
    10 - 6 - 2021
  • Istanbul
    4 - 7 - 2021
    8 - 7 - 2021
  • Dubai
    11 - 7 - 2021
    15 - 7 - 2021
  • Paris
    11 - 7 - 2021
    15 - 7 - 2021
  • Dubai
    18 - 7 - 2021
    22 - 7 - 2021
  • Paris
    18 - 7 - 2021
    22 - 7 - 2021
  • Kuala Lumpur
    25 - 7 - 2021
    29 - 7 - 2021
  • London
    11 - 7 - 2021
    15 - 7 - 2021
  • London
    18 - 7 - 2021
    22 - 7 - 2021
  • London
    1 - 8 - 2021
    5 - 8 - 2021
  • Dubai
    8 - 8 - 2021
    12 - 8 - 2021
  • Paris
    8 - 8 - 2021
    12 - 8 - 2021
  • Istanbul
    15 - 8 - 2021
    19 - 8 - 2021
  • Kuala Lumpur
    22 - 8 - 2021
    26 - 8 - 2021
  • Istanbul
    26 - 9 - 2021
    30 - 9 - 2021
  • Dubai
    5 - 9 - 2021
    9 - 9 - 2021
  • Paris
    5 - 9 - 2021
    9 - 9 - 2021
  • Dubai
    12 - 9 - 2021
    16 - 9 - 2021
  • Paris
    12 - 9 - 2021
    16 - 9 - 2021
  • Kuala Lumpur
    19 - 9 - 2021
    23 - 9 - 2021
  • London
    5 - 9 - 2021
    9 - 9 - 2021
  • London
    17 - 10 - 2021
    21 - 10 - 2021
  • Dubai
    24 - 10 - 2021
    28 - 10 - 2021
  • Paris
    24 - 10 - 2021
    28 - 10 - 2021
  • Istanbul
    3 - 10 - 2021
    7 - 10 - 2021
  • Kuala Lumpur
    10 - 10 - 2021
    14 - 10 - 2021
  • Istanbul
    21 - 11 - 2021
    25 - 11 - 2021
  • Dubai
    7 - 11 - 2021
    11 - 11 - 2021
  • Paris
    7 - 11 - 2021
    11 - 11 - 2021
  • Kuala Lumpur
    14 - 11 - 2021
    18 - 11 - 2021
  • London
    19 - 12 - 2021
    23 - 12 - 2021
  • Dubai
    26 - 12 - 2021
    30 - 12 - 2021
  • Paris
    26 - 12 - 2021
    30 - 12 - 2021
  • Istanbul
    12 - 12 - 2021
    16 - 12 - 2021
  • Kuala Lumpur
    5 - 12 - 2021
    9 - 12 - 2021

Objectives:

By the end of the program, participants will be able to:

  • Recognize the process of consolidating financial statements.
  • Identify business combinations and their related transactions.
  • Apply the acquisition method for business combinations.
  • Account for goodwill and non-controlling interests.
  • Identify different types of financial instruments and accounting methods for each.
  • Account for transactions according to fair value method, equity method and amortized cost.
  • Recognize differences and similarities between International Financial Reporting Standards (IFRS) and the US Generally Accepted Accounting Principles

The Content:

Financial Instruments

  • Categories of Investments
  • Presentation of Financial Instruments
  • Distinguishing Liabilities from Equity
  • Classification of Instruments:
  • Held-to-Maturity Debt Securities (HTM)
  • Trading Securities
  • Available-for-Sale Securities (AFS)
  • Fair Value through Profit and Loss Option
  • Determining Fair Value
  • Initial and Subsequent Measurement
  • Reclassification and Transfer between Categories
  • Constraints on Reclassifications
  • Derecognition of Financial Instruments
  • Impairment of Financial Assets Carried at Amortized Cost
  • Impairment of Financial Assets Carried at Fair Value
  • Impairment of Financial Assets Carried at Cost
  • Accounting for Sales of Financial Instruments
  • The Recent Accounting Updates According to IFRS 9

Investments in Associates

  • Accounting Based on the Equity Method
  • Situations when Cost Method is Applicable
  • Differences in Fiscal Year
  • Intercompany Transactions between Investor and Investee
  • Accounting for a Partial Sale or Additional Purchase of Equity Investment
  • Change in Level of Ownership or Degree of Influence
  • Accounting for Impairment

Transactions Accounted for as Business Combinations

  • Defining a Qualifying Business
  • Structures of Business Combinations
  • IFRS and US GAAP Consideration

Accounting for Business Combinations

  • Applying the Acquisition Method
  • Identifying the Acquirer
  • Recognizing and Measuring the Identifiable Tangible and Intangible Assets Acquiredand Liabilities Assumed
  • Classifying or Designating Identifiable Assets Acquired and Liabilities Assumed
  • Recognizing and Measuring any Noncontrolling Interest
  • Measuring the Consideration Transferred
  • Recognizing and Measuring Goodwill or Gain from a Bargain Purchase
  • Acquisition Related Costs
  • Accounting for Gain on Bargain Purchase Option

Consolidated Financial Statements

  • Defining "Control"
  • Changes in Ownership Interest without Loss of Control
  • Changes in Ownership Interest Resulting in Loss of Control
  • Consolidation Procedures
  • Intercompany Transactions and Balances

Post Combination Measurement and Accounting

  • Reacquired Rights
  • Contingent Liabilities
  • Indemnification Assets
  • Contingent Consideration

Goodwill and Gain on Bargain Purchase Options

  • Measurement of Goodwill
  • Impairment of Goodwill

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