2026: Group accounting: applying consolidation principles in complex structures

2026: Group accounting: applying consolidation principles in complex structures

£395.00 + VAT
Available
Virtual
All Locations
Financial reporting
May
15
Fri
-
Dec
31
Thu
09:30
-
PM
12:30BST
Schedule Description: Master step acquisitions, disposals and foreign operations with ease
Sessions: 0
Session Hours: 0.00
CPD hours: 3hrs

Description

Develop the skills to handle complex group accounting scenarios with confidence - from step acquisitions and disposals to foreign operations - ensuring accuracy and compliance in consolidated reporting.

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Virtual classroom - Group accounting: applying consolidation principles in complex structures
Master step acquisitions, disposals and foreign operations with ease 

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WHY TAKE THIS COURSE?
Consolidating group accounts becomes significantly more complex when faced with step acquisitions, partial disposals, or cross-border operations. This practical course demystifies those challenges through clear explanations, worked examples, and realistic case studies.

You’ll leave confident in how to apply the consolidation principles to changing ownership interests, intra-group transactions, and investment entities - ensuring accuracy, compliance, and clarity in group reporting.

WHAT YOU’LL LEARN
By the end of this course, you will be able to:

  • Apply a clear, step-by-step consolidation process for complex group structures.
  • Account for changes in holdings, including step acquisitions, disposals, and partial disposals.
  • Address common challenges with indirect and foreign subsidiaries.
  • Eliminate intra-group transactions and balances, including those involving associates and joint ventures.
  • Understand and account for investment entities.
  • Recognise the key differences between IFRS and FRS 102 and their practical implications.

WHO IS THIS COURSE FOR?
Finance professionals preparing or reviewing group financial statements under IFRS or FRS 102 who want to deepen their understanding of complex consolidation scenarios. Ideal for those with existing knowledge of basic group accounting principles seeking to strengthen their capability in more advanced and technical areas.

WHY CHOOSE ICAEW?
• Trusted heritage: For over 145 years, ICAEW has trained and supported the world’s leading finance professionals, setting the global benchmark for quality.
• Expert-led learning: Our courses are designed and delivered by subject matter experts, combining professional insight with real-world experience.
• Connected and relevant: With close links to government, regulators, and industry, our training reflects the latest challenges and opportunities in business and finance.
• Practical and interactive: Live, small-group learning with peer exchange ensures every programme delivers immediate workplace impact – and counts as verifiable CPD.

CPD HOURS
ICAEW's revised Continuing Professional Development (CPD) Regulations bring in new CPD requirements. This includes a minimum number of hours and an ethics requirement. Attending this course could contribute up to 3hrs of verifiable CPD, providing you can demonstrate that the content is relevant to your role.

A copy of the course booking confirmation email is accepted as evidence of verifiable CPD. You will need to save the email as a JPEG or PDF before uploading it to your record. Click here to use ICAEW’s self-assessment tool to help you work out how much CPD you will need to fulfil each year.

Course Enquiries
Contact: Events information team

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The Institute of Chartered Accountants in England and Wales (ICAEW) does not endorse or recommend any third-party products, services, or companies mentioned during this event or in related materials. References to any such products, services, or companies are for informational purposes only and do not constitute an endorsement or recommendation by ICAEW.

The views and opinions expressed by third-party speakers are their own and do not necessarily reflect the views, positions, or policies of ICAEW. ICAEW does not assume any responsibility or liability for the accuracy, completeness, or legality of the content presented by third-party speakers.

For further information or clarification, please contact ICAEW directly.

This 3-hour live virtual course combines expert input, discussion, practice, and feedback, with immediate application to workplace scenarios.

Session 1: Consolidation Refresher and Complex Subsidiaries
• Step-by-step consolidation recap.
• Common challenges in consolidating indirect and foreign subsidiaries.
• Translating and consolidating overseas operations.

Session 2: Changes in Ownership and Group Composition
• Accounting for step acquisitions, partial disposals, and revaluations.
• Intra-group transactions involving associates and joint ventures.
• Investment entities under IFRS.

Session 3: Standards, Application and Case Studies
• IFRS vs FRS 102: key differences and practical implications.
• Case studies and worked examples.
• Q&A and practical application.

 

Helen Kerrigan

Helen Kerrigan, Director, Future Finance Training Ltd

Helen qualified as a Chartered Accountant with KPMG in 2001. During her time at KPMG, she audited clients in the retail sector, worked as a forensic accountant on an international project and enjoyed a secondment to Walmart’s commercial finance team, where she focused on budgeting and analysis.

On secondment to KPMG’s learning and development team Helen discovered a love of training and had the opportunity to develop her expertise in this area. Since 2001 her career has focused exclusively on training. Helen regularly trains accountants working towards chartered status in the big four as well as small and medium-sized firms. Her expertise in this area includes training for examinations in audit, financial reporting and advanced tax. Most recently for CPD sessions Helen has been focussing on the exciting topics of revenue recognition and lease accounting.

 

 

Rate Cost Early Bird Pricing
ICAEW Member £295 + VAT £250.75+ VAT
Non-member £395 + VAT £335.75 + VAT

Early Bird Pricing
15% discount automatically applied on bookings made up until 6 weeks before the course date

How are the courses delivered?

All Virtual Classrooms are run by live on Zoom. These are interactive and not recorded, interaction and delegate involvement is encouraged.

When will I receive joining instructions?

You will receive a email with joining instructions after enrolling. Materials and any other resources for the course will be sent to you shortly before the course start date.

Are there breaks?

Yes, no fixed timings - will depend on the length of the course.

How do I access the course slide deck?

Depending on the course you will either be sent in the lead up to the course or after.

What if I miss the live date?

The Virtual Classrooms are not recorded so we recommend you attend all sessions.

What if I am going to be 15 minutes late?

This is not a problem, the classroom starts at the start time, but you will be let in if you are delayed for any reason. Trainers do their best to accommodate catch-up, but this is not guaranteed. Where possible please let us know of any delays so we are aware when doing role call the beginning of the session.

Can I have my colleague with me in the live course?

Yes, if you purchase a second place. Each booking is valid for one person only.

Can I record the training?

No, virtual classrooms are not recorded.

Do the courses on this programme count as verifiable CPD?

Yes, these courses contribute verifiable CPD, so long as you can demonstrate that the content is relevant to your role. Additional information about CPD can be found here: Your guide to CPD.

How many people will be on the course?

Virtual Classrooms are designed to resemble a real classroom. Therefore, group sizes vary between 6 – 22 delegates per course.

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