IFRS courses

IFRS Group Accounting

A course for accountants who requires a refresher in practical group accounting techniques. You don’t have to be an AARO user to participate.

This two half-days course is open to all accountants who require a refresher in practical group accounting techniques, to you whose group accounting knowledge is theoretical, are newly employed or a fresh graduate.

It will be particularly useful to professionals moving into a group accounting role.

You don’t have to be an AARO user to participate in this. The training suits everyone working with group accounting.

IFRS Group Accounting – Intermediate level


  • Definition of Group, parent companies, and subsidiaries
  • The requirements for, and aims of, consolidated accounts
  • Identification of subsidiaries -The principle of control
  • The fundamental principles of consolidation
  • The Consolidated Statement of Financial Position
    • Group structures
    • Net assets of subsidiaries
    • Pre- and post-acquisition reserves
    • Goodwill
    • Non-controlling interests
    • Group retained earnings
    • Fair value adjustments
    • Elimination of intra-group items
  • The Consolidated Statement of Comprehensive Income
    • Intra-group items
    • Mid-year acquisition
    • Amortization of goodwill


Target group:
This course is specially developed for finance professionals who have just graduated and perhaps have just been employed or for you who need to refresh and/or build your knowledge of IFRS’s needed for group reporting.

✅ CFO’s
✅ Group Controllers
✅ Financial Controllers
✅ Audit experts
✅ Business Managers


Time (per day) (CET):
08:30 am-11:30 am.
Time (per day) (EAT):
10:30 am-1:30 pm.
Time (per day) (GST/Dubai):
11:30 am-2:30 pm.

(Please login to the training session 15 minutes before the start time, to allow time for any technical issues to be resolved.)

When booking, kindly pick a date that doesn’t fall closer than one week from the date of booking.

Course dates

See upcoming dates

4 Dec
- 5 Dec

Course Registration

IFRS Group Accounting
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EUR: €200
SEK: 2,000
KES: 20,000
AED: 750
Prerequisite: None
Level: Basic/Intermediate
Suggested next training: IFRS Advanced Group Accounting