Understanding and Preparing Consolidated Financial Statements

Inside the book

Understand why a transaction can be correct in individual accounts and still require an adjustment in the group accounts.

This guide explains IFRS consolidation through a five-company teaching group, including a GBP subsidiary. Clear explanations, concrete journal entries and reconciled calculations connect reporting packages, acquisitions, intragroup balances, unrealised profits, deferred tax, currency translation and closing controls.

For accountants starting work in consolidation and finance professionals who want to build a structured understanding of group reporting. The accessible wording uses the same numerical basis as the professional guide. Each guide can be read independently.

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 →