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.

The contribution of this Teaching Unit to the development and command of the skills and learning outcomes of the programme(s) can be accessed at the end of this sheet, in the section entitled “Programmes/courses offering this Teaching Unit”.

Written examination

- Lectures
- Exercises