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Description

Loss of Control under IFRS 10: Analysing, Accounting for and Presenting a Disposal

Determine the date on which control is lost and account accurately for the disposal of a subsidiary

  • 0.43 days — 3 h
  • In-person or virtual
  • Intermediate
  • Up to 6 participants

The exit of a subsidiary from the consolidation scope is not limited to a sale of shares. Control may be lost through dilution, through a change in a shareholders' agreement or through the opening of insolvency proceedings, without any transaction taking place. Yet the date retained and the treatment of any retained interest directly change the disposal gain or loss reported.

This three-hour workshop covers loss of control from diagnosis through to the accounting entries. Participants identify the triggering event, measure the disposal result including recyclable equity components, then determine the method applicable to the residual interest.

Learning objectives

  • Identify the events that give rise to a loss of control
  • Determine the date of exit from the consolidation scope
  • Calculate the disposal gain or loss in the consolidated financial statements
  • Address the retained interest and its subsequent measurement method
  • Recycle the equity components attached to the entity leaving the scope

What makes this programme different

Clear distinction between full disposal, dilution and loss of control without a transaction
The disposal gain or loss calculation is rebuilt step by step
Explained link with the presentation of discontinued operations

Programme

1Identifying the loss of control

A triggering event to be qualified

  • Review of the components of control
  • Sale of shares and dilution of the ownership percentage
  • Loss of control without a transaction
  • Determining the effective date

2Accounting for the disposal

Measuring the disposal gain or loss

  • Derecognition of the subsidiary's assets and liabilities
  • Treatment of non-controlling interests
  • Recycling of translation differences and other comprehensive income items
  • Calculation of the consolidated disposal gain or loss

3Dealing with the retained interest

After the exit from the consolidation scope

  • Fair value measurement of the residual interest
  • Selecting the applicable method after the loss of control
  • Disposals carried out in stages
  • Disclosures required for the transaction

Who is it for

Group consolidation accountants and financial controllers dealing with changes in the consolidation scope.

Prerequisites

A working knowledge of full consolidation mechanics and of the concept of control.

Dates & locations

12 scheduled dates between November 2026 and December 2027. Seats are confirmed in the order enquiries are received.

November 2026

December 2026

January 2027

February 2027

March 2027

April 2027

May 2027

June 2027

September 2027

October 2027

November 2027

December 2027

None of these dates suit you? We open additional sessions on request, and any programme can be run privately for your team.

Practical details

Before the programme
Online positioning questionnaire. Your development objectives are shared with the trainer, who tailors the practical case studies to your context.
Teaching methods
Theoretical input, workshops and practical case studies. Digital course materials and method sheets provided.
Assessment
Multiple-choice tests and role-play exercises. Assessment of learning at the start and end of the programme, with immediate and 60-day follow-up evaluations.
After the programme
One year of access to the e-learning platform. Self-assessment of the skills acquired and a 30-day follow-up session with your trainer.
How to register
Registration online or on the basis of a quotation.
Lead time
11 working days after confirmation of registration.
Accessibility
Accessible to people of determination. Contact our accessibility coordinator to design a suitable solution: contact@mpf-academy.ae
Start dates
Rolling intake: in addition to the scheduled sessions, this programme can start on request.