CCH Learning SEA


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This is a hybrid session. You have the option to attend this live in-person or online via zoom. Please select accordingly at registration.

Building on the foundation in an earlier workshop “A Practical Guide to Consolidation Accounting”, this practical programme will explore the more complex consolidation scenarios in part of the consolidation series.

Programme Outline

  • Increase in shareholdings in investee:
    • From investment in equity to associate
    • From investment in associate to investment in subsidiary
    • Parent acquiring more shares in a subsidiary
  • Decrease in shareholdings in investee:
    • Parent sells shares in a subsidiary but still retain control
    • Parent sells all shares in a subsidiary
  • Indirect subsidiaries –
    • Determining whether indirect shareholding in investee is an indirect subsidiary or not
    • Sequential or hierarchical consolidation
    • Simultaneous consolidation

Examples with journal entries will be used to illustrate the accounting principles.

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

Target Audience

Those who had complete the earlier workshop “A Practical Guide to Consolidation Accounting”  and / or are interested in the above consolidation scenarios.

Expert Speaker

Chee Hay Kheong Daniel

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).

This is a hybrid session. You have the option to attend this live in-person or online via zoom. Please select accordingly at registration.

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