Preparation of group accounts series - Workshop 2018

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Ms Oh Ai Sim


This workshop explores the latest Standards dealing with group accounts which includes MFRS 10, MFRS 3 and MFRS 127.


Key topics covered:

Part 1

  • Introduction to MFRS 10, MFRS 3 (revised) and MFRS 127 (revised)
  • Principles underlying these revised standards – scope and objectives
  • Control redefined under MFRS 10
  • Identifying a business combination
  • Applying acquisition method of accounting for a business combination – fair value adjustments and goodwill on consolidation
  • Recognising and measuring identifiable assets acquired and the liabilities assumed in a business combination
  • Accounting for non-controlling interests (NCI) of an acquiree
  • Appropriate consolidation adjustments for a business combination
  • Post-combination accounting
  • Step acquisition and partial disposals

Part 2

  • Step acquisition and partial disposals
  • Complex group structures
  • Related standards to apply
  • What’s new in MFRS 11 – Joint Arrangements
  • Recognition criteria for interests in joint arrangements and associates
  • Equity method of accounting (MFRS 128)
  • Disclosures under MFRS 12



  • Apply the underlying principles of MFRS 3 business combinations
  • Apply the appropriate consolidation adjustments in line with the revised MFRS 3 and 10
  • Completion of consolidation worksheets
  • Learn the disclosure requirements under MFRS 12

All our workshops are available via in-house training.


Financial controllers, corporate financial advisors, accountants, finance manager, account managers and financial analysts.



1 day