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24 May 2022

IFRS refresher module 5 - group accounting and business combinations

Category: MASTER COURSE

This half day module is the fifth in a six module series providing a comprehensive refresher on the requirements of IFRS Standards (and FRS 101). This module considers the nature of different levels of investments and the requirements for their treatment in financial statements.

Who should attend?
This course will benefit anyone who is involved in the preparation or audit of financial information under IFRS Standards or FRS 101.

What you will gain
This half day module is the fifth in a six module series providing a comprehensive refresher on the requirements of IFRS Standards (and FRS 101). This module considers the nature of different levels of investments and the requirements for their treatment in financial statements. It then considers the detailed requirements in respect of business combinations and foreign subsidiaries.

This module can be undertaken separately, or in conjunction with and or all of the other modules in the series.

All modules can be booked together on the following page: IFRS refresher modular programme

Please find the other five modules below:

Programme outline
The topics to be covered in this module will include:

  • Identification of subsidiaries, associates and joint arrangements
  • Consolidation requirements and exemptions
  • Business combinations: identification; steps in accounting; goodwill
  • Associates and joint ventures
  • Foreign subsidiaries

The course will start at 9.30am and ends at 12.45pm.
3 CPD hours (where applicable). 

CIMA work in partnership with BPP Professional Education to offer CPD training courses

Booking Information

Date Location Price
24 May 2022 - 09:30 Online Live - morning course Price: GBP 315.00
Member price: £284. Plus VAT on all prices.
20 July 2022 - 09:30 Online Live - morning course Price: GBP 315.00
Member price: £284. Plus VAT on all prices.
29 September 2022 - 09:30 Online Live - morning course Price: GBP 315.00
Member price: £284. Plus VAT on all prices.
28 November 2022 - 09:30 Online Live - morning course Price: GBP 315.00
Member price: £284. Plus VAT on all prices.

IFRS refresher module 5 - group accounting and business combinations

CIMA members and students should log in to MY CIMA before booking to receive the appropriate discount.

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In-house training 
We can develop tailored training programmes to enhance the finance and business skills of staff across your organisation. To discuss how we can meet your learning and development needs please email us.

Find out more 
If you have any queries please email cima@bpp.com or phone us on: +44 (0)3300 603400.

The venue for this course will be confirmed 14 days before the scheduled date. 

CIMA work in partnership with BPP Professional Education to offer CPD training courses.  

This course will be delivered by BPP Professional Education Limited (“BPP”).  Accordingly, when you sign up for this course, CIMA will pass on the contact details you have provided to BPP so that they can contact you to complete your booking and process payment.  BPP will process any personal information it collects about you in accordance with its privacy policy, which is available at: https://www.bpp.com/professional-education/privacy

The information provided to BPP will not be used by BPP for marketing purposes.

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