Consolidated Financial Statements Analysis
Duration : 5 days
This course aims to provide participants with a methodology for financial analysis tailored to consolidated financial statements. Whether prepared under Local regulations or according to the IFRS framework, consolidated accounts adhere to specific standards. Analyzing group accounts involves nuances distinct from individual financial statements. The goal of this training is to equip participants with the tools to decipher consolidated accounts and establish a fully informed financial analysis.
Learning Objectives
Specify the specificities of consolidated accounts necessary for financial assessment.
Retrieve financial information from consolidated financial statements.
Develop a methodology for financial analysis of consolidated accounts.
Training Program
Engagement Participants commit to the training by completing a preparatory questionnaire on their participant portal. Their progress objectives are shared with the instructor. Participants self-assess their skills to track progress at the end of the training.
Specifying the Specificities of Consolidated Accounts
Identify the interests and limitations of the economic and financial representation provided by consolidated accounts.
Overview of the group's overall image.
Verification of the group's financial balance.
Group debt and cash flow.
Limitations due to the consolidation scope.
Practical case study: "The Big Picture: Comprehensive Overview."
Describing Consolidated Account Specificities
Consolidation scope.
Fair value and goodwill.
Equity investments.
Foreign currency translation differences.
Group equity and minority interests.
Special methods applicable to consolidated accounts.
Practical case study: "Reference Document Analysis and Applied Methods."
Retrieving Financial Information in Consolidated Financial Statements
Extracting relevant financial information from the consolidated notes.
Summary table of key information for group financial analysis.
Impact of changes in consolidation scope.
Practical case study: "Scope and Scope Variations."
Developing a Methodology for Financial Analysis of Consolidated Accounts
Analyzing consolidated financial statements.
Determining economic assets.
Economic and financial profitability analysis.
Liquidity analysis: scissor effect.
Group structure effect on debt and repayment capacity.
Financial balance assessment.
Conclusion of analytical review.
Practical case study: "Profitability and Invested Capital Analysis."
Constructing a Synthesis Note on Financial Analysis of Consolidated Financial Statements
Proposed plan.
Calculation of various key indicators.
Practical case study: "Interpreting Group Strategy and Financial Structure Evolution."
Transfer The learning journey continues in the participant's portal, accessing resources, self-assessing acquired skills, and facilitating implementation of commitments in their professional context.
Key Points
Numerous practical examples illustrating the different studied concepts
Practical cases to draw parallels with the concepts learned
Who Should Attend This Training
This training is intended for :
CFOs
Financial Controllers
Credit Managers
Certified Public Accountants
Bank Managers
Financial Analysts
Group Financial Communication Managers
Prerequisities
Participants should have accounting knowledge or have completed the "Financial Analysis of a Company" training course.
Teaching Methods
Structured training program focused on skill transfer.
Acquisition of operational skills through practice and experimentation.
Collaborative learning during synchronous sessions.
Multi-phase learning journey to enable engagement, learning, and transfer.
Training that encourages participant engagement for better integration of teachings.
Satisfaction and Evaluation
Competence assessment occurs throughout the training via self-assessment and/or instructor evaluation. Evaluation of the training action is conducted online through the participant's portal, immediately after the training for satisfaction measurement and perception of skill development, and 60 days after to validate skill transfer in the workplace. Attendance is tracked, and individual training certificates are provided.
LONDON
128 City Road, EC1V 2NX London
PARIS
38 Rue Boulard, 75014, Paris