Course Summary

Duration1 hour

PresenterJohn Murphy - OmniPro

Course Details

  • Consolidation requirements under the 2017 Act
  • What entities are included in the consolidation
  • All subsidiaries are to be included in the financial statements unless long term restrictions placed on the entity which prevents the parent from controlling it e.g. company placed into administration or liquidation, severe restrictions on future distributions and veto powers by a 3rd party
  • The impact of the golden share
  • The procedures to be performed


Presenter: John Murphy