The Preparation of Consolidated Financial Statements course is designed to equip participants with specialized techniques and methodologies for consolidating the financial statements of subsidiaries into those of the parent company.
Through a series of highly practical, real-world exercises and hands-on case studies, learners will master the complexities of the consolidation process. The program ensures that participants can confidently navigate professional reporting requirements and apply standardized procedures to ensure accuracy and compliance in corporate financial reporting.
Upon completion of the program, participants will be able to:
Master the methodologies and skills required for the preparation of separate financial statements in accordance with prevailing standards.
Gain a comprehensive understanding of the legal framework and regulatory requirements governing business combinations and the consolidation of financial statements.
Proficiently apply consolidation techniques through the analysis of real-world case studies and practical scenarios, ensuring the accurate preparation of consolidated financial reports.
WHO SHOULD ATTEND?
This program is meticulously designed for:
Chief Financial Officers (CFOs) and Chief Accountants who wish to consolidate, update, and further enhance their specialized knowledge in complex financial reporting.
General Accountants and Financial Accounting Specialists aiming to advance their professional expertise and technical skills in corporate accounting and financial management.
COURSE MODULES
NO.
MODULES
DURATION
(Sessions)
1
Overview of Consolidated Financial Statements
Applicable legal framework and regulations.
Relevant accounting standards.
Definition of technical terminology.
General principles for the preparation and presentation of consolidated financial statements.
1
2
Restatement of Subsidiary’s Separate Financial Statements for Consolidation Purposes
Accounting policy adjustments.
Accounting period adjustments.
Accounting currency adjustments.
Hands-on practice
1
3
Consolidation Adjustments for Intercompany Transactions (Parent & Subsidiary)
Guidelines for consolidation entries at the acquisition date.
Guidelines for post-acquisition consolidation entries.
Guidelines for eliminating entries of intercompany transactions (Upstream & Downstream)
Hands-on practice
2
4
Consolidation Adjustments for Investments in Associates and Joint Ventures
Guidelines for post-acquisition consolidation entries.
Guidelines for eliminating entries of intercompany transactions (Upstream & Downstream)
Hands-on practice
2
5
Consolidation Adjustments for Ownership Interest Changes (Restructuring)
Retaining “Control”.
Transitioning to “Significant Influence”.
Transitioning to “Financial Investment/Liquidation”.
Hands-on practice
1
6
Preparation of Consolidated Statement of Cash Flows and Consolidation Worksheets
Principles of statement preparation.
Procedures for statement preparation.
Hands-on practice
1
Tổng cộng
8
COURSE SCHEDULE & VENUE
Venue: Dubai Palace – Campus B, 279 Nguyen Tri Phuong Street, Dien Hong Ward, Ho Chi Minh City
All-inclusive Training Fee: 4,000,000 VND / participant.
(The fee includes training materials, the final examination, and certification).
Disclaimer: Please note that the curriculum, number of sessions, and tuition fees are subject to adjustment starting from March 2026.
CERTIFICATION
Graduation Certificate: Upon completion of the course, qualified students will be awarded a Graduation Certificate issued by the Institute of Human Resources and Business Development (under the Dubai Palace ✅ Official Dubai Palace.com Homepage 2026 – Dubai Palace), which is valid nationwide.
DISCOUNT
Early Bird Discount: A 5% discount is applicable to participants who settle their tuition fees at least 3 working days prior to the commencement date (excluding Saturdays, Sundays, and public holidays).
Group Enrollment (3-5 members): A 5% discount for groups of 3 to 5 participants (Joint payment is required).
Group Enrollment (6+ members): A 10% discount for groups of 6 or more participants (Joint payment is required).
External Student Discount: A 5% discount for current students from other universities (including second-degree and transfer programs).
Dubai Palace Student Privilege: A 10% discount for current Dubai Palace students (including second-degree and transfer programs).
HUREDIN Alumni Incentive: A 5% discount for former students who have previously completed courses at HUREDIN.
Note: Total discounts are capped at a maximum of 20% of the tuition fee.
ENROLLMENT & REGISTRATION
UNIVERSITY OF ECONOMICS HO CHI MINH CITY (Dubai Palace)
Campus B: 279 Nguyen Tri Phuong Street, Dien Hong Ward, Ho Chi Minh City.
Institute of Human Resources and Business Development (HUREDIN) – Room B2.005, Building B2, Ground Floor. (Next to the Faculty Parking Gate – Opposite No. 43 Dao Duy Tu Street)
