EN · Professional
Group Consolidation under IFRS
Journal entries, measurement and closing controls
PDF planned · Sales not yet approved
Planned PDF · 16 chapters, numerical appendix and reference guide
Inside the book
Follow consolidation from individual financial statements to a reconciled teaching case. This practical guide uses a five-company group, including a subsidiary whose functional currency is GBP.
Sixteen chapters connect acquisition accounting, purchase price allocation, goodwill, non-controlling interests, intragroup balances and transactions, unrealised profits, asset transfers, deferred tax and currency translation. Journal entries and a shared numerical appendix make the effects on financial position, profit and equity traceable. Selected subsequent-period effects, subgroups, the equity method and ownership changes extend the main case.
For group accountants and finance professionals who want to understand the accounting logic and the checks behind consolidation. Software-specific instructions are not included.
Format and availability
An independent guide. Excel tools are separate and currently use German labels. This is an educational model with stated assumptions, not a complete IFRS reporting package. Year 02 covers selected effects only. Price and download will be enabled after release approval.
Excel teaching tools: German labels, release pending →