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Business Combinations and Consolidation of Subsidiaries in Accordance with IFRS – Advanced level

2010-10-05 00:00:00
Company: PricewaterhouseCoopers Česká republika, s.r.o.
This seminar builds on the previous one focused on business combinations and the consolidation of subsidiaries.

You will go through the rules of IAS 27 Consolidated and separate financial statements for the multilevel consolidation of subsidiaries in the year of acquisition and subsequent accounting periods, including rules for the elimination of intragroup balances, transactions and unrealised profit, the impact of fair valuation of net assets on acquisitions and the related effect on deferred tax. You will also focus on the consolidation of foreign subsidiaries, preparation of consolidated statements of cash flows and consolidated statements of changes in equity in the year of acquisition, subsequent accounting periods and in the year controlling interest in a subsidiary was sold.


  • Course date: 5 October 2010 
  • Course time: 9.00 am - 5.00 pm 
  • Venue: PwC Business Academy, Katerinska 40, Praha 2 
  • Tutor: Martina Janoušková 
  • Language: Czech 
  • Course price: 9,500.- CZK (+VAT)


For more information and registration for this course, please visit our webpage www.pwc.com/academy or contact us via email at business.academy@cz.pwc.com.

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