Consolidation, Investments and Assets held for sale

IFRS Masterclass Module 9

Module 8 covers the following topics:

  • IAS 27 Consolidated and Separate Financial Statements
  • IAS 28 Investments in Associates
  • IAS 31 Interests in Joint Ventures
  • IFRS 5 Non-current Assets Held for Sale and Discontinued Operations

For the content of other IFRS Masterclass modules we refer to our website at

For whom?

The IFRS Masterclass is intended for professionals with a background in finance having a responsibility in the accounting, reporting and/or controlling area. Basic accounting knowledge and experience is required to use the knowledge offered during this Masterclass to its utmost.

Why is this training relevant?

The IFRS Masterclass is relevant to finance employees of companies reporting (or planning to report) under IFRS.

Who are the trainers?

The trainers are professionals and members of the PwC Accounting and Valuation Advisory Services (AVAS) group who use the IFRS standards assisting clients with IFRS transitions and/or complex IFRS accounting topics on a daily basis.


8:30 Consolidated and Separate Financial Statements (IAS 27)
9:15 Investments in Associates (IAS 28)
9:30 Interests in Joint Ventures (IAS 31)
10:00 Coffeebreak
10:30 Non-current Assets held for sale end and Discontinued operations (IFRS 5)
12:30 End Masterclass module 8


  • 18 September 2014

PE Points

Attending an individual module earns Auditors and Controllers 4 PE points. You will receive a certificate after attending the training.


The price for attending an individual module amounts to € 475,- excluding VAT.
This amount includes course material and lunch.

The price for the full IFRS Masterclass amounts to € 3.450,- excluding VAT.
More information on our special discounts can be found here.


Would you like to register to one of these trainings? Please send us your application one month ahead of the training outset. In case you wish to register after the deadline has passed, please contact us by telephone.


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