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Description

IFRS Consolidation: Accounting for Acquisitions, Disposals and Changes in Ownership Interest

A workshop focused on the scope movements that change both the consolidation method and the group result

  • 2 days — 14 h
  • In-person or virtual
  • Intermediate
  • Up to 6 participants

Changes in the consolidation scope concentrate most of the difficulties of an IFRS consolidation. An acquisition raises the question of allocating the price paid and of the measurement period. A step acquisition requires the previously held interest to be remeasured. A partial disposal may or may not change the method depending on whether control is lost. Each case produces a different consolidated result for one and the same economic transaction.

Two days of workshop devoted solely to these situations: entries into scope, exits from scope, and changes in ownership percentage with or without a change of control. Participants process each case through journal entries and then verify the effect on the consolidated financial statements.

Learning objectives

  • Determine the date control is obtained and the applicable method
  • Allocate the acquisition price to identifiable assets and liabilities
  • Account for a step acquisition and the remeasurement of the previously held interest
  • Account for a partial disposal with or without loss of control
  • Present the impact of scope movements in the consolidated financial statements

What makes this programme different

The entire session is built on numerical cases involving scope movements
Each case is processed through journal entries and then read in the statement of changes in equity
The same data is replayed with and without loss of control to compare outcomes

Programme

1Entry into the consolidation scope

What the group is actually buying

  • Identify the acquirer and the date control is obtained
  • Measure the consideration transferred and contingent consideration
  • Allocate the price to identifiable assets and liabilities
  • Determine goodwill and the treatment of non-controlling interests

2Step acquisitions

When control is obtained progressively

  • Account for the move from significant influence to control
  • Remeasure the previously held interest
  • Identify the impact on the result for the period
  • Track the effects on subsequent periods

3Disposals and loss of control

Exiting without distorting the result

  • Distinguish a disposal with loss of control from a disposal without loss of control
  • Account for the retained interest after loss of control
  • Recycle translation differences and other accumulated items
  • Present assets and operations held for sale

4Internal restructurings and disclosures

Reorganising the group without creating an artificial result

  • Account for transactions between entities under common control
  • Track changes in ownership percentage with no change of method
  • Complete the statement of changes in equity
  • Prepare the notes disclosures relating to scope movements

Who is it for

Consolidation specialists, consolidation managers and financial controllers who already prepare a consolidation reporting package and who deal with external growth transactions or disposals.

Prerequisites

Practical experience of consolidation and knowledge of the methods applicable under IFRS

Dates & locations

36 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.