Consolidation and group financial statements reporting - Live webinar (10-Dec-2026)

HRD Corp Claimable Course (T&C applies*)
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Webinar sessions:
Session 1: 9:00am 12:00pm;
Session 2: 2:00pm 5:00pm

This webinar provides a practical and comprehensive understanding of consolidation principles and group financial reporting under MFRS/IFRS and MPERS. Learners will gain the skills to identify control, prepare consolidated financial statements, account for business combinations, handle non-controlling interests (NCI) and intra-group balances, and manage complex group structures, including step acquisitions, disposals, and joint arrangements.

Key topics covered:

• Introduction to Group Accounting and Control
• Fundamentals of Consolidation Step-by-Step Process
• Working Format
• Intra-Group Adjustments & Consolidation Adjustments
• Adjustments for the Statement of Financial Position 
• Practical Examples
• Business Combinations under MFRS/IFRS 3
• Acquisition Accounting (Purchase Method)
• Goodwill & Bargain Purchase Recognition
• Group Restructuring Situations
• Special Situations Step Acquisitions, Loss of Control, and Joint Arrangements
• Step Acquisitions (IFRS 3)
• Partial Disposals & Loss of Control
• Joint Arrangements (IFRS/MFRS 11 and MPERS)
• Associates
• Consolidated Financial Statements & Disclosure Requirements (MFRS/MPERS)
• Preparing Consolidated Statements
• Final integrated case study
• Question and answer session

Presenter:

Selvarajah Jebaretnam FCPA (Aust.)

J Selvarajah is the senior partner of a professional practice, which is a member of an international network of accounting and consulting firms, and he is the networks current Chairman. He has 52 years of experience in public practice audit and assurance services and has performed investigative audits on accounting malpractices, embezzlement, and money laundering. 

He is also an internal auditor for several public listed companies and SMEs, is actively engaged in advisory work for his clients, and delivers seminars and training in Malaysia and the ASEAN region. He holds a B.Com(Acc) from New Zealand, and is a member of CPA Australia, MIA, MICPA,ICAEW, CAANZ, ASEAN CPA, CTIM, and is an HRDF Certified Trainer.