£90+VAT. (Click here for information on the Flexiticket discount scheme - fees as low as £39.60+VAT per place)

This course is totally practical and uses mini case studies to look at aspects of preparing consolidated financial statements under either UK GAAP or IFRS.  By attending this course you will gain:

• An understanding of how to prepare consolidated accounts under IFRS
• An appreciation of the differences between compliance with UK GAAP and IFRS.

• Accountants responsible for the preparation of consolidated accounts under IFRS or UK GAAP
• Accountants needing to catch up on recent developments in consolidation under IFRS
• Accountants responsible for the audit of consolidated accounts prepared under IFRS or UK GAAP

The different approaches under IFRS and UK GAAP will be illustrated via:

• Calculation of goodwill as part of a fair value exercise – including the new full goodwill option
• Recognition of intangible assets
• Dealing with negative goodwill – and the steps to be taken before recognising it
• Accounting for deferred and contingent consideration
• Calculation and disclosure of non controlling (minority) interests
• Accounting for acquisition costs