IHM Accountant boardroom session on the Financial Statement Preparation framework, with the income statement, balance sheet and cash flow components on screen
- Status
- Specialist course
- Subject
- Accounting
- Level
- Advanced
- Duration
- 50 guided learning hours — typically nine days intensive or twelve weeks part time
- Delivery
- Live online, or on site for groups
- Options
- Individual, group or corporate
- Certificate
- Certificate of Completion · eligible for the academic pathway
- Availability
- Worldwide — Middle East, Asia, Africa, Europe, South America, or in the UK
- Study options
- Online from your own country, or in person in the UK
- Course fee
- Quoted on request
An advanced programme for accountants who already prepare single-entity accounts and now need to handle groups, complex disclosures and the questions an auditor will ask. It covers consolidation mechanics, associates and joint arrangements, deferred tax, and the construction of the notes to the accounts. The programme is deliberately technical and assumes a working knowledge of financial reporting.
Who this course is for
- Senior accountants and financial controllers
- Group reporting accountants
- Audit staff moving to industry
- Finance managers preparing consolidated accounts for the first time
Learning objectives
By the end of the programme learners will be able to:
- Prepare consolidated financial statements including goodwill and non-controlling interests
- Account for associates and joint arrangements
- Calculate and present deferred tax
- Construct a complete set of disclosure notes
- Anticipate and respond to audit queries on judgemental areas