• Consolidation at the date of acquisition
• Determining cost of acquisition
• Combination of accounts
• Fair value adjustments
• Goodwill on consolidation
• Presentation and measurement of non-controlling interest
• Consolidation subsequent to the date of acquisition
• Consolidated statement of comprehensive income
• Pre-acquisition and post-acquisition reserves
• Intragroup account balances
• Unrealised intragroup profit and losses
• Intragroup sale of non-depreciable assets
• Intragroup sale of inventories
• Intragroup sale of depreciable assets
• Intragroup charges
• Intragroup dividend
• Tax effect on unrealised intragroup profits and losses
• Changes in shareholding interest
• Step acquisition
• Increase in shareholding interest in a subsidiary
• Decrease in shareholding interest in a subsidiary without loss of control
• Decrease in shareholding interest in a subsidiary with loss of control

This workshop qualifies for 7.0 CPE hours in Financial and Sustainability Reporting Standards and Pronouncements (Category 1).

Date : 21 April 2026 ( Tuesday )

Time : 9am –5pm

Mode: ZOOM session

Fee : SGD 340

• Accountants who need to prepare consolidated accounts
• Auditors and Finance Professionals
• Anyone who wish to understand basic consolidation procedures and the journal entries

Daniel holds an Honours degree in Accountancy from the National University of Singapore and is a Certified Information Systems Auditor (CISA). He has more than 15 years of experience in the accounting profession, having worked for one of the Big 4 accounting firms both in Singapore and in the United Kingdom. He has also more than 5 years of senior management experience with MNCs, managing their operations in Singapore and Asia.

Daniel is a highly sought-after seminar trainer. He was an Adjunct Professor in the School of Business, Singapore University of Social Sciences and an Adjunct Associate Professor in the Department of Accounting of the NUS Business School. He served as a committee member of both the IT Committee and the Examination Committee of ISCA, and was a Committee member of the Disciplinary Sub-Committee of Accounting and Corporate Regulatory Authority (ACRA).