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This course explains the steps for the preparation of consolidated financial statements. The course will provide details regarding the preparation of the following parts: Consolidated Statement of profit and loss and other comprehensive incomeConsolidated Statement of Financial PositionConsolidated Statement of Changes in Equity Note: Financial statements notes and cash flow are excluded. You will learn from the beginning until to the end how you consolidate the financial figures fo two entities. In this course you will learn how the actual accountants prepare consolidated financial statements. The course explain the consolidation process for the following 2 scenarios. You receive and consolidate the final financial statements (or management accounts) of 2 entities. (not happen in real life ) You receive and consolidate the final Trial Balances of the 2 entities. Then you use the consolidated TB for the preparation of the consolidated Financial Statements ( what happen in real life) Our example is based on 2 companies. The 1st company purchased the 90% of the shares of the 2nd company. Both companies currency is the same. The 1st company sells products and the 2nd company sells services. For our presentation I use the following: PowerPointExcelPDFPC White BoardWriting tablet (perform calculation, highlight and draw during the presentations) During the presentations there is audio and on going calculations and indications

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