Start a conversation ↗

Description

Consolidated Statement of Cash Flows: Build, Reconcile and Analyse

Produce a consolidated cash flow statement that reconciles without any unexplained balancing line

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

The consolidated statement of cash flows is the most demanding statement to produce: non-cash movements must be eliminated, changes in the scope of consolidation isolated, and the cash flows of foreign subsidiaries translated. Many teams end up with a residual difference that they park in a catch-all line.

Over two days you will build a consolidated cash flow statement from end to end: selecting the method, adjusting balance sheet movements, handling acquisitions and disposals, translating foreign subsidiary flows and reading the resulting statement analytically.

Learning objectives

  • Select the preparation method suited to the group and to the data available
  • Eliminate balance sheet movements that have no cash impact
  • Handle entries to and exits from the scope of consolidation and transactions with non-controlling interests
  • Translate the cash flows of foreign subsidiaries on a consistent basis
  • Analyse the structure of cash flows and comment on the group's self-financing capacity

What makes this programme different

The statement is built from a consolidated balance sheet and income statement supplied during the session
Balancing differences are investigated and explained rather than written off
The impact of a subsidiary acquisition is isolated line by line

Programme

1Framework and Method

Choosing your method before you start

  • Defining cash and the cash equivalents retained
  • Classifying flows between operating investing and financing activities
  • Direct method and indirect method
  • Information required in the consolidation file

2Operating Cash Flows

Working back from profit to cash

  • Eliminating non-cash income and expenses
  • Movements in working capital and scope effects
  • Treatment of taxes and interest paid
  • Provisions impairment and disposal gains and losses

3Investing Financing and Scope of Consolidation

Isolating structural transactions

  • Acquisitions and disposals of subsidiaries net of cash acquired
  • Tangible intangible and financial investments
  • Financing transactions and repayments of borrowings
  • Dividends paid to group shareholders and to non-controlling interests
  • Lease contracts recognised on the balance sheet

4Translation Control and Analysis

Reconcile then make the statement speak

  • Translating the cash flows of foreign subsidiaries and the impact of exchange differences
  • Reconciliation check against the movement in balance sheet cash
  • Investigating and explaining residual differences
  • Analytical reading of the cash flow structure
  • Commentary prepared for the finance department

Who is it for

Consolidation accountants, consolidation managers, finance and accounting directors, auditors and financial analysts required to prepare or interpret a consolidated cash flow statement.

Prerequisites

Practical experience of consolidation and the ability to read a set of consolidated financial statements.

Dates & locations

24 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.