Practical Consolidations & Groups (June 2022)
Category: Financial Reporting | Duration: 1hr | Tag: VODUK2235 | Type: Video | Speaker: Lindsay Webber, Claire Thomson
Using a practical case study, this course will bring participants through the consolidation process for groups under FRS 102. Consolidated financial statements continue to present a unique challenge for practitioners and this video will take you through some of the key issues encountered in preparing consolidated accounts. It will also take a look at the company law requirements, including the changes that have risen as a result of the UK’s departure from the EU. The case study will take you, step-by-step, through the process you need to follow to consolidate a group of companies.
In this session Lindsay Webber and Claire Thomson have covered the following:
By purchasing this session, you will refresh your knowledge of basic consolidation techniques, and gain insight into some of the complexities that can arise from intra-group and other transactions. You will also be able to understand the impact of Brexit on potential audit and consolidation exemptions for groups with UK and non-UK entities.
Claire Thomson
Lindsay Webber