Consolidation of Financial Statements هذه الدورة تدرس باللغة الإنجليزية

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