Consolidation - basics according to IFRS and differences to CZ GAAP, accounting treatment of business transformations

After completing the course you will:

  • be familiar with the basic rules of consolidation of an existing group and accounting for acquisitions and disposals of companies according to both CZ GAAP and IFRS; 
  • gain knowledge of IFRS 10, IAS 28, IFRS 3 and IFRS 5; 
  • have practical experience with basic consolidation adjustments, such as elimination of intercompany transactions and balances focused on inventories and fixed assets purchased within a group, goodwill and deferred tax arising during acquisitions;
  • understand the problematic aspects of accounting for business transformations according to CZ GAAP and IFRS: IFRS 10, IAS 28, IFRS 3 a IFRS 5.


Price: CZK 6,900 + VAT


Kamila Menšíková

Kamila Menšíková

Training Coordinator, PwC's Academy, PwC Czech Republic

Tel: +420 735 701 535

Michal Vychodil

Michal Vychodil

Head of PwC's Academy, PwC Czech Republic

Tel: +420 602 589 530

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