Training Course | Corporate Finance | Understanding and Analyzing Consolidated Financial Statements - Finance Tutoring

Corporate Finance Training

Understanding and Analyzing Consolidated Financial Statements

This training course enables you to master the principles and mechanisms behind consolidated financial statements, used to reflect the economic reality of a group of companies. You will learn how to read and interpret a consolidated balance sheet and income statement, understand the different consolidation methods (full consolidation, proportional consolidation, equity method), as well as the most common adjustments. Concrete examples will help you identify impacts on financial indicators and communicate more effectively with accounting and finance departments. This course is ideal for professionals in finance, audit, management control, or strategy.

IN-PERSON OR REMOTE CLASS

Duration

2 days

Additional activity

Remote

2,050 € VAT excluded

VAT exemption according to article 261-4-4° of the French Tax Code

Reference

UACFS-205

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(*) As a training organization, Finance Tutoring benefits from a VAT exemption under Article 261-4-4° of the French General Tax Code (CGI).

Training Description

Understanding and Analyzing Consolidated Financial Statements

Intensive 2-day training (14 hours) – IFRS Approach + Sector Case Studies

◆ Financial Analysis Certification Included ◆

Master consolidated financial statements under IFRS standards to analyze the financial health of corporate groups. Learn to interpret adjustments, understand consolidation perimeters, and identify warning signals in international groups' financial statements.

◉ Current Context

In an environment where 85% of large companies publish consolidated accounts, this training addresses the following needs:

  • Deciphering complex IFRS adjustments
  • Comparative analysis of international groups
  • Detecting financial risks in consolidated statements

Training Program

1. IFRS Principles

  • Conceptual framework of consolidation
  • Integration methods (full, proportional)
  • Special cases (joint ventures, associates)
  • Specific IFRS adjustments

2. In-Depth Analysis

  • Consolidated balance sheet: critical reading
  • Consolidated income statement
  • Cash flow statement
  • Notes and sector information

3. Practical Cases

  • Sector case studies
  • Analysis of listed groups
  • Warning signal detection
  • International benchmarking

Target Audience

Practical Benefits by Profession

◉ Financial Analysts

Deepen your group analysis with:

  • Deciphering key IFRS adjustments
  • Comparative analysis of sector performance
  • Risk detection in consolidated statements

◉ Management Controllers

Optimize your management with:

  • Consolidation methodologies
  • Consolidated dashboards
  • Analysis of inter-group variances

◉ Investors

Refine your decisions with:

  • Critical reading of consolidated accounts
  • Detection of accounting manipulations
  • Analysis of results quality

◉ Auditors

Strengthen your missions with:

  • Checklist of key control points
  • Analysis of specific risks
  • Consolidated audit methodologies

Frequently Asked Questions

How is this different from a standard accounting training? +

This training specifically focuses on analyzing IFRS consolidated financial statements, with a practical approach oriented toward financial interpretation rather than the technical aspects of consolidation.

Are IFRS prerequisites required? +

No, the training starts with the fundamentals. Necessary IFRS concepts are explained progressively with concrete examples.

Training Program

Understanding and Analyzing Consolidated Financial Statements

I. Introduction to Consolidated Financial Statements

  • Definition and objectives of consolidated financial statements
  • Main accounting frameworks: IFRS vs. local standards
  • Consolidation scope: full integration, proportional and equity methods

Practical Case:

Identifying a group's consolidation scope

II. Reading and Interpreting Consolidated Financial Statements

  • The consolidated balance sheet: assets, liabilities and equity
  • The consolidated income statement: margins, EBITDA and net income
  • The consolidated cash flow statement: operating, investing and financing cash flows

Practical Case:

Analysis of a consolidated balance sheet and income statement

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Consolidated Financial Statements – Quiz & Resources

Test your knowledge and access practical resources to better understand the principles and techniques behind consolidated financial statements, including consolidation methods (full consolidation, proportionate consolidation, equity method) and their impact on financial reporting.

  • • Identify your strengths
  • • Target key concepts
  • • Boost your efficiency
👉 Take the Quiz

Deepen Your Knowledge

Want to go further or explore other topics in corporate finance? Check out our additional training courses designed to strengthen your financial and operational skills:

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