Introduction to Group Financial Reporting

Group structures: subsidiaries, associates, and joint ventures
Importance and objectives of group reporting
Overview of consolidation under IFRS (focus on IFRS 10, 11, 12)

Principles and Process of Financial Consolidation

Consolidation scope and determining control
Preparing consolidation worksheets
Combining financial statements: line-by-line approach
Treatment of intercompany transactions and balances

Adjustments and Eliminations

Eliminating intercompany sales and receivables
Unrealized profits in inventory and fixed assets
Investment eliminations and goodwill calculation
Adjusting for non-controlling interests

Consolidated Financial Statements Preparation

Consolidated income statement and balance sheet
Consolidated cash flow statement: direct and indirect methods
Equity method vs full consolidation method
Handling different reporting dates and accounting policies

Foreign Currency Consolidation

Functional vs presentation currency
Translation methods for foreign subsidiaries
Currency translation adjustments (CTA) and their impact

Technology and Automation in Consolidation

Introduction to consolidation software (e.g., SAP BPC, Oracle FCCS)
Automation of consolidation processes
Challenges in system-based vs manual consolidations

Reporting, Disclosures, and Compliance

Financial statement presentation requirements under IFRS
Group-level disclosures and segment reporting
Preparing for group audits and regulatory compliance
Internal controls in group reporting environments

Case Studies and Group Exercises

Hands-on consolidation examples with financial data
Identifying errors in sample group financials
Group reporting in multinational and multi-sector companies
Scenario analysis and simulation of audit queries

This course empowers finance teams to build and maintain consolidated financial reporting frameworks that meet international standards and support informed decision-making at the group level.

Financial Consolidation and Group Reporting Techniques Training Course in Abu Dhabi

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Financial Consolidation and Group Reporting Techniques Training Course

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