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Description

IFRS Consolidation: Analysing, Accounting for and Documenting Restructurings

Translate a merger, an asset contribution or an internal reorganisation into IFRS consolidated financial statements

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

Internal restructurings disrupt the consolidation file: shareholdings change hands, goodwill must be tracked, the equity of the acquired entity is taken up and intercompany transactions are eliminated across a scope that shifts during the reporting period. Group reorganisations under common control call for different answers from those applied to acquisitions from third parties.

These two days address the advanced techniques applicable to such transactions: internal mergers, partial transfers of assets, changes in ownership percentage, deconsolidations and changes of consolidation method. The approach is strictly accounting-based and complements the session devoted to tax treatment.

Learning objectives

  • Translate an internal merger into IFRS consolidated financial statements
  • Account for a partial transfer of assets between entities within the same scope
  • Record changes in ownership interest and in control
  • Account for a deconsolidation and the related disposal result
  • Document adjustments and prepare for the external audit review

What makes this programme different

Consolidation journal entries are drafted for every transaction reviewed
The differences between common control reorganisations and third-party acquisitions are highlighted at each step
A supporting file justifying the adjustments is structured during the session

Programme

1Useful reminders before tackling complex transactions

Putting the consolidation file back in order

  • Determining the consolidation scope and ownership percentages
  • Fair value adjustments and goodwill recognition
  • Consolidation methods and cases requiring a change of method
  • Structure of the consolidation journal

2Internal mergers and asset contributions

Neutralising what does not change for the group

  • Merger between entities already consolidated and treatment of the merger result
  • Partial transfer of assets and tracking of the transferred assets
  • Contribution values retained and the adjustments required
  • Carrying forward previously recognised goodwill

3Changes in the consolidation scope

Tracking a shifting ownership percentage

  • Additional acquisitions and partial disposals of shareholdings
  • Moving from one consolidation method to another
  • Entries into and exits from scope during the period and effective dates
  • Treatment of non-controlling interests
  • Disposal result and recycling of amounts previously recognised

4Deconsolidation, documentation and review

Closing the transaction cleanly

  • Exit from scope and items to be reversed
  • Impact on the consolidated financial statements
  • Disclosures to be included in the notes
  • Building the supporting file for the external review

Who is it for

Experienced consolidation practitioners, consolidation managers, chief accountants and auditors working on IFRS consolidated financial statements.

Prerequisites

Practical experience of consolidation work and a command of the standard entries in the consolidation file.

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.