Introduction to consolidation
Consolidation is not just a closing step: it is a coherence test for group steering. This course gives your teams the keys to understand what they produce, why, and how to defend it before an auditor or management.
What you will be able to do
- Place each entity within the scope and justify its method
- Distinguish percentage of control from percentage of interest
- Understand harmonisation adjustments and the resulting deferred tax
- Identify and eliminate intragroup flows
- Explain where goodwill comes from
- Read a consolidated balance sheet and income statement
The programme
Each module alternates method input and a numbers-based exercise on a running group case.
Why consolidate
Applicable frameworks, consolidation requirement and exemptions: what consolidated accounts say about a group. Opening quiz.
The scope
Rules and exclusions, percentages of control and interest; exclusive control, joint control, significant influence. Practical calculation case.
The methods
Full consolidation, proportionate consolidation (French rules) and equity method: how the operations flow for each method.
Adjustments and eliminations
Harmonisation of accounts, deferred tax, reciprocal operations and internal margins. Practical entries case.
Valuation differences and goodwill
Elimination of investments, sharing of equity and first-time consolidation: where goodwill comes from and how it is computed.
Running case
Build and comment a consolidated balance sheet and income statement; read the notes, including the cash flow statement.
Colombe Miata
Partner, Consolidation and Reporting — your trainer
“I support groups through their consolidated closings and IFRS transitions. I have led several complete IFRS transitions, from statutory accounts to consolidated statements documented for auditor review.
I know what it is like to join a consolidation process midway: you produce and deliver without always understanding where the figures go. This day puts the mechanics back in order. I design exercises true to what a team actually faces at closing, and I run every session live, in a small group, to answer your context rather than a textbook case.”
Frequently asked questions
Do I need prior consolidation experience?
No. The course is designed for people joining the consolidation process or wanting to structure hands-on experience. A good command of general accounting is enough.
Does the course cover both French GAAP and IFRS?
The mechanics covered (scope, methods, eliminations, goodwill) are common to both frameworks; the main divergences are flagged throughout the modules.
Can we work on our own accounts?
In an in-house session, yes: the running case can be replaced by a simplified version of your own group scope.
What happens after the course?
Participants keep the materials and the corrected case. A follow-up exchange can be organised after the first closing to address questions raised in real conditions.
Can I cancel or postpone my registration?
Yes. Cancellation is free of charge up to 5 business days before the session. After that, you can move your seat to a later session at no cost, or have a colleague replace you at any time.
How does payment work?
Registration is confirmed by email and an invoice is issued. Payment is made by bank transfer before the session. Prices are exclusive of VAT.
Is the session guaranteed to run?
Each session runs from 4 registered participants. Below that threshold, Altesia offers a transfer to the next session or a full refund.
How does the remote session work?
The session is run live on Microsoft Teams; the connection link is sent the day before. Plan for a computer with a microphone and Excel for the exercises. A certificate of attendance is issued at the end of the session.
Receive the detailed programme
Leave us your details: Colombe Miata will come back to you within two business days with the full programme and upcoming dates.
- Response within two business days
- Detailed programme sent by email
- In-house sessions available for your teams