IFRS Consolidation Masterclass

€300.00

This course can be delivered to your organisation as part of our bespoke Corporate Training Solutions, at your own time and your own convenience. Contact us on kla@kpmg.com.mt or call us on +356 2563 6363 or on +356 9963 6363 for more information on how we can take care of your organisation’s training needs.

Course Description:

This comprehensive course on consolidations is intended to give participants a refresher of the fundamental consolidation techniques and will subsequently delve into a number of complexities commonly encountered in medium to larger group consolidations. The course will be based on 7 case studies giving participants a practical perspective to the subject matter.

The course consists of 4 sessions which will be covering the following topics:

Session 1: Basic Consolidations: going into the fundamental of one-tier group consolidations of subsidiaries under direct control and equity accounting for associates and joint ventures
Session 2: Multi-tier Group Structures: including consolidation of sub-subsidiaries and sub-associates
Session 3: Changes in Group Structures, dealing with piecemeal acquisitions, partial disposals and full disposals
Session 4: Consolidations with Foreign Subsidiaries illustrating the consolidation of a foreign subsidiary and the applicability of IAS 21

Target Audience:

These sessions are designed for Professional Accountants in Business, such as Financial Controllers and Group Accountants.

Learning Outcomes:

By the end of this course participants will be able to prepare consolidation workings for groups of different sizes and situations with minimal guidance.

Pre-Requisites:

This course is aimed at accountants with some knowledge of group consolidations.

Dates & Times:

07/11/2024, 15:00 – 19:15 (including 15 minutes break)
18/11/2024, 15:00 – 19:15 (including 15 minutes break)
27/11/2024, 15:00 – 19:15 (including 15 minutes break)
04/12/2024, 16:00 – 19:15 (including 15 minutes break)

Venue: Live online session – details of how to join the meeting will be sent once registration is complete.

Fee: €300 for all sessions, €75 per session.

CPE Hours: This event has been accredited 15 hours of Structured CPE by the Malta Institute of Accountants and categorised as an activity relevant to the attainment of Core Competencies in terms of the Accountancy Board’s CPE Scheme and the Accountancy Board’s Accreditation Rules. The proof of attendance declaration will be sent at the end of the course.

Trainer:

Jonathan Dingli, Partner, Corporate Accounting Advisory Services, KPMG Malta

Jonathan Dingli

Jonathan leads a team of professionals within the Accounting Advisory Services (AAS) Team at KPMG in Malta. At KPMG, Jonathan has assisted various clients, both local and international with respect to IFRS advice and IFRS adoption. He was responsible for advising a multi-national group of over 150 subsidiaries in its adoption of IFRS and the preparation of the group’s first IFRS consolidated financial statements. Before returning to KPMG, Jonathan set up the Malta Institute of Accountants’ Technical Department which he led for seven years. During his term of office Jonathan wrote a number of technical pronouncements on the application of IFRS to specific local circumstances, was responsible for the drafting of GAPSE (an accounting standard for Maltese SMEs), and he also represented the Institute on local and international fora. Before joining the Institute, Jonathan also worked for a number of years with KPMG in Malta and in Dublin during which he was assigned on a number of audits of high level clients both locally and overseas. Jonathan was the editor of the MIA journal the Accountant for seven years. Jonathan has been specialising in IFRS since 2008; he has lectured on IFRS in various countries, ran various IFRS courses for KPMG and the Malta Institute of Accountants and has given presentations at various events and conferences. He lectures on advanced financial reporting in the Master in Accountancy post-graduate degree at the University of Malta.

For every three courses booked from our KPMG Learning Suites, attendees receive a discount voucher of 40% to be redeemed on their next course purchased from any Learning Suite!

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Terms and conditions.

Course Features

Guided Learning 15 hours
Language English
Assessments

Jonathan Dingli

Partner

A Partner within the Advisory function, Jonathan leads both the Corporate Accounting Advisory Services team and the Learning Academy at KPMG in Malta. He has over 20 years of experience in the accountancy profession and over 14 years teaching experience. After obtaining his Bachelor of Accountancy Hons. degree (First Class honours) from the University of Malta, Jonathan joined the audit function of KPMG. Several years later he became the first technical officer of the Malta Institute of Accountants and eventually its first Technical Director. In 2012 he set up KPMG’s Accounting Advisory Team which he still leads. In his current role as IFRS specialist Jonathan assists and provides advice to many local and international clients on financial reporting matters to ensure they comply with the most complex requirements of IFRS. More recently, he took the lead of the firm’s training arm, the KPMG Learning Academy. He is responsible for the strategic direction of the academy and is also involved in the delivery of several financial reporting courses under the IFRS learning suites umbrella. He completed his PhD studies in 2021. He lectures on advanced financial reporting at the University of Malta is an elected member of the Council of the MIA.