Consolidation under IFRS - IFRS 3, IFRS 10, IFRS 11, IFRS 12, IAS 28 - Confirmed session!
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Consolidation under IFRS - IFRS 3, IFRS 10, IFRS 11, IFRS 12, IAS 28 - Confirmed session!

courseType Technical Skills, Non Financial Sector

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Cofinancement de la formation: les nouvelles dispositions législatives 2018

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Ou directement : Lifelonglearning​​

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General course details


 IASB through its consolidation project revised the definition of control and enhanced related disclosures, IFRS 10, 11, 12, IAS 27R and IAS 28R are now in force.

Topics such as investment entities, agent versus principal, auto-pilot and silo have been introduced or clarified bringing huge changes compared to what we were used to do. 


By the end of the training, participants will be able to:

  • Understand and apply IFRS requirements linked to consolidation;
  • Identify divergences of the current and the new practice and assess their impact on organisation. 


  • IFRS 3 – business combination

                                Identifying a Business combination

                                The Acquisition method and the Purchase price allocation

                                Contingent consideration

                                Assessing what is part of the business combination

  • IFRS 10 – Consolidated financial statement 

                                Notion of control

                                Potential voting right

                                Agent versus Principal

                                Investment entity

  • IFRS 11 – Joint Operation
  • IFRS 12 – Disclosures
  • IAS 28 – Equity Accounts 

Target audience:

  • Heads of accounting and their team
  • Heads of consolidation and their team
  • Chief Financial Officers
  • Accountants
  • Board Members

Our lead expert

This training is coordinated by Marc Minet, head partner of IFRS Learning Solutions of PwC Luxembourg. The training will be animated by partners, directors, senior managers or managers of PwC Luxembourg daily involved in the implementation of the IFRS norms.

Marc Minet is the IFRS leader for PwC Luxembourg and is partner in the Assurance Practice. He has over 20 years experience in serving financial and multinational institutions providing audit and advisory services. From 2004 to 2006, Marc Minet was part of the PwC Global Accounting and Consulting Services (GACS) central team in London as a partner specialised in accounting for financial instruments under IFRS.



Number of participants

Limited to 20 participants to ensure a good interactivity.


0.5 day

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