Financial Statements Consolidation and Investment Accounting

Course Info

Date: Aug-25-2025

Length: 1 Week

City: Istanbul

Fees: 3,900

Type: In Classroom

Available Dates

  • Dec-30-2024

    Istanbul

  • Feb-24-2025

    Istanbul

  • May-26-2025

    Istanbul

  • Aug-25-2025

    Istanbul

  • Nov-24-2025

    Istanbul

Dates in Other Venues

  • Dec-23-2024

    Amsterdam

  • Dec-23-2024

    Kuala Lumpur

  • Dec-30-2024

    London

  • Jan-13-2025

    London

  • Jan-13-2025

    Dubai

  • Feb-24-2025

    Kuala Lumpur

  • Feb-24-2025

    Paris

  • Feb-24-2025

    Barcelona

  • Feb-24-2025

    Amsterdam

  • Feb-24-2025

    Singapore

  • Apr-07-2025

    London

  • Apr-07-2025

    Dubai

  • May-26-2025

    Kuala Lumpur

  • May-26-2025

    Barcelona

  • May-26-2025

    Singapore

  • May-26-2025

    Amsterdam

  • May-26-2025

    Paris

  • June-02-2025

    London

  • June-02-2025

    Dubai

  • July-14-2025

    London

  • July-14-2025

    Dubai

  • Aug-25-2025

    Paris

  • Aug-25-2025

    Amsterdam

  • Aug-25-2025

    Barcelona

  • Aug-25-2025

    Kuala Lumpur

  • Aug-25-2025

    Singapore

  • Sep-15-2025

    London

  • Sep-15-2025

    Dubai

  • Nov-10-2025

    London

  • Nov-10-2025

    Dubai

  • Nov-24-2025

    Barcelona

  • Nov-24-2025

    Singapore

  • Nov-24-2025

    Paris

  • Nov-24-2025

    Kuala Lumpur

  • Nov-24-2025

    Amsterdam

Course Details

Course Outline

5 days course

 

Financial Instruments

 

  • Divisions of Investments.
  • Display of Financial tools.
  • Characterizing accountability from Equity.
  • Held-to-Maturity Debt Securities (HTM).
  • Trading Securities.
  • Available-for-Sale Securities (AFS).
  • fair value option (FVO) for financial liabilities to be measured through profit or loss.
  • identifying Fair Value.
  • primary and following Measurement.
  • recategorization and transmit among divisions.
  • bands on Reclassifications.
  • Derecognition of Financial tools.
  • Accounting for Sales of Financial tools
  • The Recent Accounting Updates According to IFRS

 

Investments in Associates

 

  • Accounting Based on the Equity Method.
  • Conditions when Cost procedure is usable.
  • Distinctions in Financial Year.
  • Intercompany Transactions among Investor and Investee.
  • Accounting for a fractional Sale or further Purchase of Equity Investment.
  • Shift in standard of Ownership or Degree of Influence
  • Accounting for Impairment.

 

Transactions Accounted for as Business Combinations

 

  • determining a preparing Business.
  • frameworks of Business Combinations.
  • IFRS and US GAAP importance.

 

Accounting for Business Combinations

 

  • Setting the Acquisition plan.
  • Recognizing the Acquirer.
  • Describing and Measuring the recognizable sensible and insensible Assets. Acquired and Liabilities Assumed.
  • Realizing and Measuring any Non-controlling Interest.
  • Measuring the Consideration Transferred.
  • Realizing and Measuring Goodwill or Gain from a Bargain Purchase.
  • Earning Related Costs.
  • Accounting for Gain on Bargain Purchase Option.

 

Consolidated Financial Statements

 

  • Explaining “Control”.
  • Diversities in Ownership Interest without disorder.
  • diversities in Ownership Interest producing in Loss of Control.
  • integration Procedures.
  • Intercompany Transactions and Balances.

 

Post Combination Measurement and Accounting

 

  • Reacquired Rights
  • Contingent Liabilities
  • Indemnification Assets
  • Contingent Consideration

 

Goodwill and Gain on Bargain Purchase Options

 

  • Measurement of Goodwill.
  • Fragility of Goodwill.

Course Video