Understand complex group structure

Explore complex group structure beyond the "basic" consolidation, since many parent companies achieve their revenue targets through indirect investment via an existing or acquired subsidiary. This complex group structure includes vertical group and mixed group.

Learn how parent entities should account for subsidiaries, associates, and joint ventures in their individual financial statements.
Have a working knowledge of consolidation that can assist the decision-making process by focussing on the indirect control and accounting for associates and joint arrangements.

Acquire new skills to demonstrate your proficiency

- Mixed group structures
- Indirect holdings adjustment
- Accounting for associates
- Accounting for joint arrangements

Gain practical experience

Use real-world examples such as case studies and scenarios, designed to give you the skills to evaluate business performance and get a deeper understanding of various ways to improve the business performance and align with organisation goals.