• Apply IFRS 3 to business combinations when gaining control

• Apply IFRS 10 to subsequent changes in interests after gaining control

• Identify the consequences of IFRS 10 in the event of internal restructuring operations

Apply IFRS 3 to business combinations when gaining control

• Handle gaining control

  • Scope of IFRS 3: the concept of business

  • Determining acquisition cost: fair value and conditional price supplements

  • Identifying and evaluating acquired assets and assumed liabilities: fair value, "fair value option" for minority interests, valuation differences

  • Determining and tracking goodwill: full goodwill, partial goodwill, the specific case of negative goodwill

  • Impact of gaining control on the consolidated balance sheet and equity

  • Subsequent adjustments during the evaluation period

  • Case study: determine the goodwill to be recognized under IFRS and the impacts of gaining control with minorities on the balance sheet and analyze consolidated equity

• Handle the specific case of step acquisition (case of shares held before gaining control)

  • Revaluation of previously held interest and practical consequences

  • Impact of step acquisition on the balance sheet and equity in case of transition from equity method to full consolidation

  • Case study: determine the goodwill and impacts of step acquisition on the balance sheet and analyze consolidated equity under IFRS

Apply IFRS 10 to subsequent changes in interests after gaining control

• Measure the impact of additional interest acquisitions in a controlled entity

  • Additional acquisition of minority interests in case of partial/full goodwill

  • Impact of additional interest acquisition on the balance sheet and consolidated equity

  • Case study: determine the impacts on the balance sheet of acquiring minority interests in a subsidiary and analyze consolidated equity in case of partial and full goodwill

• Measure the impact of interest disposals to minorities without loss of control

  • Determining and analyzing the result of disposal

  • Impact of interest disposal without loss of control on the balance sheet and consolidated equity

  • Case study: determine the impacts of an interest disposal without loss of control on the balance sheet and control consolidated equity

• Measure the impact of interest disposal with loss of control

  • Determining and analyzing the result of disposal

  • Impact of interest disposal with loss of control on the balance sheet and consolidated equity

  • Case study: determine the impacts on the balance sheet of an interest disposal with loss of control and analyze consolidated equity

Handle the case of equity-accounted entities related to IFRS 3 and IFRS 10

• Acquisition cost and first consolidation procedures

• Subsequent changes in interests

  • Case study: determine the impacts of first consolidation of an equity-accounted entity and additional share acquisitions on the balance sheet and analyze consolidated equity

Identify the consequences of IFRS 10 in the event of internal restructuring operations

• Handle the merger of subsidiaries

  • Key principles

  • Consequences on the balance sheet and consolidated equity

  • Case study: determine the impacts of subsidiary mergers on the balance sheet and consolidated equity

• Handle the internal transfer of shares of consolidated entities

  • Key principles

  • Consequences on the balance sheet and consolidated equity

  • Case study: determine the impacts of internal share transfers between subsidiaries on the balance sheet and analyze consolidated equity

Transfer Your training path continues in your participant space. Log in to access resources, self-assess your skills acquired during your training, and facilitate the implementation of your commitments in your professional context.​​​

• Structure your skills with the memo sheet: key points of IFRS 3

• Evaluate yourself through a quiz on the key points of scope changes in IFRS

• Consolidators

• Chartered Accountants

• Auditors

• Mission Managers in Accounting Firms

• Staff from the accounting and finance function with good experience in consolidation

• Have knowledge of consolidation techniques or have the level of training:

  • Consolidation Techniques in IFRS: Principles and Methods (1106)

• Training structured around skill transfer

• Acquisition of operational skills through practice and experimentation

• Collaborative learning during synchronous sessions

• Multi-stage learning path to allow engagement, learning, and transfer

• Training promoting participant engagement for better anchoring of lessons

• Skill evaluation will be conducted throughout the training by the participant (self-evaluation) and/or the trainer according to the training methods.

• Online training evaluation on your participant space:

  • Immediate evaluation at the end of the training to measure your satisfaction and perception of skill improvement against training objectives. With your agreement, your overall rating and comments will be published on our site via Verified Reviews.

  • Post-training evaluation 40 days later to validate the transfer of your acquired skills in the workplace

• Attendance tracking and issuance of an individual training certificate or a certificate of completion