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IFRS Consolidation from Theory to Practice a Complete Course
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IFRS Consolidation from Theory to Practice a Complete Course

IFRS 3, IFRS 10, IFRS 11, IAS 28, IAS 21, IAS 12, IAS 24, IFRS 18 and 19: consolidation with DipIFR ACCA exam technique
Created byMohammed Amrani
Last updated 10/2026
English

What you'll learn

  • Build a full consolidated statement of financial position, profit or loss, and statement of changes in equity from scratch
  • Determine control, significant influence, and joint control under IFRS 10, IAS 28, and IFRS 11
  • Calculate goodwill and non-controlling interest under IFRS 3, including fair value adjustments and the related deferred tax
  • Eliminate intra-group transactions, unrealized profit, and investment balances correctly
  • Handle every change-in-ownership scenario: step-ups to control, further acquisitions, partial disposals, dilution, and share buy-backs, and know instantly which
  • Apply IAS 21 to translate and consolidate foreign subsidiaries
  • Apply IAS 12 deferred tax in a group context, including on fair value uplifts and unrealized profit eliminations
  • Identify and disclose related party transactions correctly under IAS 24
  • Prepare a classical consolidation worksheet and post every adjustment as a full, balanced journal entry (Dr/Cr), not just a "working"
  • Work through real, corrected ACCA DipIFR exam style questions using proper financial modeling technique
  • Apply everything learned to SAP's actual published IFRS financial statements, not a hypothetical textbook example

Course content

24 sections • 92 lectures • 10h 11m total length

  • Introduction2:41
  • Course content7:42
  • Course presentation0:02

Requirements

  • A working knowledge of general IFRS principles and terminology.
  • A basic understanding of financial accounting and how to read a set of financial statements Familiarity with double entry bookkeeping (debits and credits)
  • Excel to follow and rebuild the worked case studies
  • Helpful but not required: ACCA DipIFR study or a similar qualification or background, given the exam style capstones

Description

After 20 years as a CFO, I built the course I wish had existed when I was learning consolidation myself: one that treats every adjustment as a full journal entry, not just a "working," and carries it line by line through a classical consolidation worksheet into the final statements.

This is a complete, practical course in IFRS group accounting, built for people who need to actually produce consolidated financial statements, not just recognize the theory behind them.

By the end, you will be able to build a full consolidated statement of financial position, profit or loss, and statement of changes in equity from scratch, and explain the reason behind every single line.

What the course covers:

  • Business combinations and consolidation: IFRS 3, IFRS 10, IAS 27

  • Change in ownership scenarios: step ups to control, further acquisitions, partial disposals, dilution through share issuances, share buy backs, and full disposals, and exactly which ones hit profit or loss versus which move straight through equity

  • Joint arrangements and associates: IFRS 11, IAS 28

  • Foreign subsidiaries: IAS 21

  • Deferred tax in the group context: IAS 12

  • Related party disclosures: IAS 24

  • The newly issued IFRS 18 and IFRS 19

What makes this course different:

  • Every adjustment is shown as a full journal entry (debit and credit), then carried line by line through a classical consolidation worksheet into the final statements, so the double entry stays traceable and balanced at every step

  • Several modules tackles SAP's real, published IFRS financial statements, not a hypothetical textbook example

  • ACCA UK DipIFR exam style capstones and full Excel study cases, corrected and worked from real past DipIFR exam questions, in proper financial modeling style: clean blue inputs, formulas you can trace line by line

  • An extra , formula cheat sheet covering every adjustment in the course

Who this course is for:

  • Finance and accounting professionals moving into group reporting, consolidation, or technical accounting roles
  • CFOs, financial controllers, and finance managers who deal with group restructuring, M&A, and ownership change transactions
  • Auditors and audit trainees who review or sign off on consolidated financial statements
  • ACCA DipIFR ,CA, and CIMA candidates preparing specifically for the consolidation questions in the exam
  • Anyone who wants to build the same traceable, financial modeling discipline used in M&A valuation work, applied to consolidation

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