Case studies in consolidation

This two-day module focuses on the principles involved in solving the complexity of consolidation. This is a “small group” training format, facilitated by an instructor.

Attendees may also submit their own cases to be reviewed within the group.

Training content

• Company merger
• Company deconsolidation
• Acquisition of a sub-group
• Sale of intra-group securities
• Dividends paid as new shares
• Conversion of bonds into shares
• Sale of a foreign holding with a consolidation difference
• Sale of an asset outside of the group with a positive consolidation difference
• Change from full consolidation to equity consolidation during the fiscal year