2020-12-10, Baker Tilly Ukraine: «Consolidated financial statements 2020-2021»
Master class: «Consolidated financial statements 2020-2021».
1. Determination of the perimeter of consolidation: which companies are subject to consolidation.
2. Consolidation procedures (consolidation of items, elimination of investments, elimination of intra-group balances and transactions) and their effect on the final consolidated financial statements.
3. What are the key requirements for accounting companies in the consolidation of financial information.
4. What are non-controlling interests and how they are presented in the consolidated financial statements.
5. Translation into the presentation currency of foreign subsidiaries.
6. Peculiarities of preparation of segment reporting (often there are segments in the consolidated reporting).
7. Differences between consolidated and combined financial statements.
Speaker: Miroslav Katona, expert.