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.

Venue: Kindly contact us on kla@kpmg.com.mt to indicate your preferred training method; online or in-person.

CPE Hours: This course qualifies for 15 hours of Structured CPE which can be classified as Core Competency. A certificate of attendance will be provided at the end of the session.

Trainer:

Jonathan Dingli, Partner, Head of Advisory, KPMG in Malta

Jonathan is Head of Advisory Services at KPMG in Malta. He co-leads the Corporate Accounting Advisory Services (CAAS) practice and leads both the KPMG Learning Academy and the firm’s ESG Reporting service line in Malta.

He has over 22 years of experience in the accountancy profession, complemented by 18 years of lecturing experience. Jonathan holds a Bachelor of Accountancy (Hons.) degree, awarded cum laude, from the University of Malta. He began his career within the audit function of KPMG before being appointed as the first Technical Officer of the Malta Institute of Accountants (MIA), later becoming its first Technical Director.

In 2012, Jonathan re-joined KPMG to establish the Accounting Advisory team. In his role as an IFRS specialist, he has advised a wide range of local and international clients on complex financial reporting matters, supporting them in achieving compliance with International Financial Reporting Standards (IFRS).

He subsequently assumed leadership of the firm’s training arm, the KPMG Learning Academy, and currently serves as KPMG Malta’s ESG Reporting Lead, assisting organisations in meeting the requirements of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS).

Jonathan completed his PhD studies in 2021 and lectures in advanced financial reporting to Master of Accountancy students at the University of Malta. He is an elected member of the Council of the Malta Institute of Accountants and currently serves as its President.

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!

Discover more courses from our KPMG Learning Suites.

Is your employer paying for your CPE seminars? Contact us on kla@kpmg.com.mt to discuss how the employer can benefit from our offers.

Terms and conditions.