The preparation of consolidated financial statements is a challenging task for accountants working in professional practice and industry. This seminar will provide a comprehensive refresher on the mechanics, and deal with a range of practical issues faced by accountants preparing group financial statements under UK GAAP. Topics covered include:

• Determining group status and when consolidated accounts are needed
• Refresher on essential consolidation principles
• Goodwill, disposals and other more complex considerations
• Group reorganisations – common scenarios and how to account for them
• How to account for associates and joint ventures