The preparation of consolidated financial statements is a challenging task for accountants working in professional practice and industry. This seminar will provide a comprehensive refresher on the mechanics and deal with a range of practical issues faced by accountants preparing group financial statements under UK GAAP. The focus will be on non-complex groups. Topics covered will include:
- Determining group status and when consolidated accounts are needed
- Calculating, accounting for and disclosing goodwill and negative goodwill
- Intragroup eliminations and provisions for unrealised profits
- Group reorganisations – common scenarios and how to account for them
- Accounting for associates and joint ventures
- Working out when an audit is needed – and how to tackle it
About the Presenter: Peter is a director of Insight Training. Peter qualified as a Chartered Accountant with an international accountancy firm before working in industry. With over 20 years of training experience, Peter writes and presents technical updates for managers and partners of national firms of accountants and qualified accountants in both the private and public sector. Peter specialises in financial reporting (UK GAAP and IFRS), auditing, practice regulation and company law. He has a particular interest in charity, academy and pension scheme accounting and audit.
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