Consolidation of Financial Statements
السعر: 1,221 دينار كويتي

    تفاصيل الدورة

    Luxembourg legal and regulatory framework
    - Luxembourg regulatory framework and IFRS
    - Exemptions and exclusions
    - Content and closing date of the financial statements

    Determination of consolidation
    - General Principles
    - Subsidiaries, joint ventures and associated companies
    - Determination of the percentage of control
    - Special treatment of special purpose entities 

    Basis of consolidation
    - General Principles
    - Fully consolidated subsidiaries
    - Proportional consolidation of joint ventures
    - Equity Associates
    - Determination of percentage interest

    Operations prior to consolidation
    - Standardisation of accounting principles and policies
    - Standardisation of closing dates
    - Identification and recognition of deferred taxes
    - Entities abroad and issue of foreign currency

    Stages of consolidation
    - Elimination of balances and transactions within a company
    - Treatment of own shares
    - Treatment of changes in scope of consolidation (acquisitions and disposals)

    Presentation and content of financial statements
    - Luxembourg accounting principles
    - IFRS in the specific context of the preparation of consolidated financial statements
     
      تحديث بتاريخ 16 May, 2024

    المتطلبات

    There are no eligibility requirements to attend this course.

    وظائف مناسبة لهذه الدورة

    Account Executive , Accountant , Accounting Manager

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