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 will 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, Changes brought about by the FRS 102 ‘periodic review’