Multi-Tier Group Structures



Multi-Tier Group Structures

  • Format

    Course - Online

  • Level


  • Duration


Identify the impact of indirect holdings by a parent both on the preparation of group financial statements and on group accounts when one entity holds shares in another that do not constitute control, but influence activities significantly.

Learning outcomes

  • Indirect control of a subsidiary
  • Associates and joint arrangements

£35.00 (CIMA members only)


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Product information


Understand complex group structure

Explore complex group structure beyond the "basic" consolidation, since many parent companies achieve their revenue targets through indirect investment via an existing or acquired subsidiary. This complex group structure includes vertical group and mixed group.

Learn how parent entities should account for subsidiaries, associates, and joint ventures in their individual financial statements. Have a working knowledge of consolidation that can assist the decision-making process by focussing on the indirect control and accounting for associates and joint arrangements.

Acquire new skills to demonstrate your proficiency

  • Mixed group structures
  • Indirect holdings adjustment
  • Accounting for associates
  • Accounting for joint arrangements

Gain practical experience

Use real-world examples such as case studies and scenarios, designed to give you the skills to evaluate business performance and get a deeper understanding of various ways to improve the business performance and align with organisation goals.

This is a standalone course but if you’re interested in more of this type of learning while earning a designation, explore the CGMA® Finance Leadership Program.

Who should take this course?

  • Global accounting and finance professionals
  • Management accounting professionals
  • Controllers
  • CFOs
  • Finance vice presidents
  • Finance directors
  • CPAs and CAs

Professional development

This Course - Online offers 1 hours of CPE credit.
Note on CPE Requirements and Credits
All learning resources available in the CGMA Store qualify for CPD for CIMA members.

Field of study: Business Management and Organization
Programme level:Basic
Format:Course - Online
Access:This is a digital product. You will have access to the content for a year after purchase date.

Return and refund policy

£35.00 (CIMA members only)


VAT calculated on checkout