Normes comptables internationales de consolidation [ MGEST2142 ]

'Audit and inspection' option  

Part 1: Legal and technical aspects  of consolidation
- The legal provisions;
- The general principles;
- The obligation to draw up consolidated accounts;
- The types of links between companies;
- The consolidation perimeter, the principles and exclusion from the perimeter;
- Consolidation methods;
- The treatment of equity securities: global integration, equity, proportionate consolidation
- Goodwill: Acquisition of shares of subsidiaries, revaluation of assets and liabilities, identification of new assets and liabilities.
- The standardisation of accounts of group companies: pre-consolidation adjustments;
- Elimination of intra-group transactions
- The conversion of foreign currency items for subsidiaries denominated in foreign currency;
- Deferred taxes.

Part 2: drafting consolidated financial statements, practical aspect
- Preparing consolidated financial statements;
- The consolidated management report;
- Consolidation in practice: the bundle.

Written examination

- Lectures
- Exercises