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Description

IFRS Statement of Changes in Equity: Build, Justify and Control

Justify every movement in consolidated equity and reconcile the statement with total comprehensive income

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

The statement of changes in equity is often prepared last, as a balancing figure, so that the totals agree. Share capital transactions, changes in the scope of consolidation, translation differences and items recognised directly in equity then end up aggregated into a single adjustment line that is difficult to explain to auditors.

These two days are devoted to building this statement methodically under IFRS: the expected columns, total comprehensive income, transactions with owners, the share attributable to non-controlling interests and the reconciliation with the other primary statements.

Learning objectives

  • Structure the columns and lines of the statement of changes in equity
  • Deal with total comprehensive income and items recognised directly in equity
  • Justify transactions carried out with owners and on the entity's own shares
  • Present the share attributable to non-controlling interests
  • Check that the statement reconciles with the balance sheet and the statement of comprehensive income

What makes this programme different

The statement is built in full on a single consolidation case study used throughout
Every line produced is traced back to its originating entry and supporting justification
Changes in ownership percentage without loss of control are covered in detail

Programme

1The statement within the set of primary statements

Understanding what the statement must demonstrate

  • Components of consolidated equity
  • Articulation with the balance sheet and the statement of comprehensive income
  • Information expected on movements during the period
  • Construction errors frequently identified in practice

2Comprehensive income and reserves

Handling what does not pass through profit or loss

  • Items that are recyclable and non-recyclable to profit or loss
  • Translation differences on foreign operations
  • Revaluations and hedges recognised in equity
  • Tax effects attached to these items

3Transactions with owners

Justifying movements decided by the group

  • Share capital increases and costs charged against share premium
  • Treasury shares and equity instruments issued
  • Distributions declared and paid during the year
  • Share-based payments

4Scope changes, non-controlling interests and reconciliation

Making the totals agree for the right reasons

  • Effect of entries into and exits from the scope of consolidation on equity
  • Changes in ownership percentage without loss of control
  • Allocation between the owners of the parent and non-controlling interests
  • Consistency checks and justification of the closing balance

Who is it for

Consolidation managers, consolidation accountants, financial controllers, chief accountants, auditors and financial analysts working on IFRS financial statements.

Prerequisites

Practical experience of consolidation and knowledge of the general principles of IFRS.

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.