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Consolidation, Business Combinations and Investment Accounting

Consolidation, Business Combinations and Investment Accounting

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Overview

Course Outline

Schedule & Fees

Overview
Why Attend

Organizations are getting into increasingly complex business transactions. Business combinations and forming strategic partnerships and alliances are becoming the norm for many organizations. Additionally, treasury departments are making daily decisions to invest available funds in order to maximize the return on investments.

Accounting and finance professionals have to be ready to help management understand the effects of recording such transactions on company's financials. This course discusses the accounting treatment for these transactions and highlights the most recent standards updates in these matters.

Course Methodology

The course focuses on individual and group exercises, case studies and presentations.

Course Objectives

By the end of the course, participants will be able to:

  • Identify different types of financial instruments and the accounting methods for each
  • Appraise investment transactions according to equity method
  • Apply the acquisition method for business combinations
  • Recognize the process of consolidating financial statements
  • Properly account for intercompany asset transactions and eliminations
Target Audience

Financial managers and controllers, accounting managers, senior accountants, financial analysts, investment accountants, general ledger accountants, financial assistants, and any professional involved in accounting for business combinations and consolidations and professionals who wish to understand accounting for financial instruments.

Target Competencies
  • Accounting for equity and debt securities
  • Consolidating Financial statements
  • Accounting according to equity method
  • Accounting for non controlling interest
  • Accounting for goodwill
Course Outline
  • Financial instruments
    • Categories of investments
    • Presentation of financial instruments
    • Classification of instruments:
      • Held-To-Maturity (HTM) debt securities
      • Trading Securities (TS)
      • Available-For-Sale securities (AFS)
      • Fair value through profit and loss option
    • Determining fair value
    • Initial and subsequent measurement
    • Reclassification and transfer between categories
    • Constraints on reclassifications
    • Impairment of financial assets carried at amortized cost
    • Impairment of financial assets carried at fair value
    • Impairment of financial assets carried at cost
    • Accounting for sales of financial instruments
    • The recent accounting updates according to IFRS 9
  • Investments in associates
    • Accounting based on the equity method
    • Situations when cost method is applicable
    • Differences in fiscal year
    • Intercompany transactions between investor and investee
    • Prtial sale/dditional purchase of equity investment
    • Change in level of ownership or degree of influence
    • Accounting for impairment
  • Accounting for business combinations
    • Defining a qualifying business
    • Structures of business combinations
    • Defining 'control'
    • Steps in applying the acquisition method
    • Identifying the acquirer
    • Recognizing and measuring non-controlling interest
    • Measuring the consideration transferred
    • Recognizing and measuring goodwill or gain from a bargain purchase
    • Acquisition related costs
  • Consolidated financial statements
    • Consolidation procedures
    • Investment accounting
    • Different methods in subsequent consolidation
    • Accounting for goodwill
    • Impairment of goodwill
  • Post combination measurement and accounting
    • Intercompany asset transactions
    • Changes in ownership interest without loss of control
    • Changes in ownership interest resulting in loss of control
    • Reacquired rights
    • Contingent liabilities recognized at acquisition date
    • Indemnification of assets
    • Contingent consideration
Schedule & Fees
2026 Schedule & Fees
USD 1,150
Per participant
  • 25 - 29 Oct, 2026
  • Arabic
USD 1,150
Per participant
  • 25 - 29 Oct, 2026
  • English
USD 1,150
Per participant
  • 15 - 19 Nov, 2026
  • English
USD 1,150
Per participant
  • 15 - 19 Nov, 2026
  • Arabic
2027 Schedule & Fees
USD 1,150
Per participant
  • 24 - 28 Jan, 2027
  • English
USD 1,150
Per participant
  • 24 - 28 Jan, 2027
  • Arabic
USD 1,150
Per participant
  • 14 - 18 Feb, 2027
  • Arabic
USD 1,150
Per participant
  • 14 - 18 Feb, 2027
  • English
USD 1,150
Per participant
  • 25 - 29 Apr, 2027
  • English
USD 1,150
Per participant
  • 25 - 29 Apr, 2027
  • Arabic
USD 1,150
Per participant
  • 16 - 20 May, 2027
  • English
USD 1,150
Per participant
  • 16 - 20 May, 2027
  • Arabic
USD 1,150
Per participant
  • 25 - 29 Jul, 2027
  • Arabic
USD 1,150
Per participant
  • 25 - 29 Jul, 2027
  • English
USD 1,150
Per participant
  • 15 - 19 Aug, 2027
  • English
USD 1,150
Per participant
  • 15 - 19 Aug, 2027
  • Arabic
USD 1,150
Per participant
  • 24 - 28 Oct, 2027
  • English
USD 1,150
Per participant
  • 24 - 28 Oct, 2027
  • Arabic
USD 1,150
Per participant
  • 14 - 18 Nov, 2027
  • Arabic
USD 1,150
Per participant
  • 14 - 18 Nov, 2027
  • English