Introduction to Full Consolidation – Felix

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Introduction to Full Consolidation

Understand how majority investments are accounted for.

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22 Lessons (67m)

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Description & Objectives
1. M&A Accounting Overview

01:35
2. Balance Sheet Consolidation

03:06
3. Balance Sheet Consolidation Workout

02:53
4. Sources and Uses of Funds - Consolidation

01:03
5. Goodwill Calculation

02:22
6. Goodwill Workout

02:02
7. BS Consol, Sources Uses, GW Workout 1

03:53
8. Deal Goodwill and Asset Revaluation Workout

02:05
9. Deal Goodwill and Consolidated Goodwill Workout

03:45
10. IS Consolidation

01:13
11. IS Consolidation Workout

03:13
12. IS Consol With Mid Year Deal Date Workout

02:04
13. Spotting a Mid Year Deal in Multiples Workout

02:07
14. IS Consol With Stub Period Workout

04:23
15. NCI Value Over Time

02:22
16. NCI Value Over Time Workout

01:51
17. BS Consol and NCI - 2 Methods for Goodwill Calculation

03:14
18. BS Consol and NCI - FV of Net Assets Method Workout

05:23
19. BS Consol and NCI - Fair Value of NCI Method Workout

04:44
20. BS Consol and NCI - Methods Compared Workout

09:54
21. IS Consol and NCI Workout

04:39
22. Intro to Full Consolidation Tryout

Prev: Equity Method Investments Next: Finding Key Financial Figures

Description

Understand how majority investments are accounted for.

Learning Objectives

Identify the key components of M&A accounting.
Apply the principles of income statement consolidation.
Distinguish between controlling and non-controlling interests (NCI).

© Financial Edge Training 2025

Topics

Introduction to Finance Accounting Financial Modeling Valuation M&A and Divestitures Private Equity

Venture Capital Project Finance Credit Analysis Transaction Banking Restructuring Capital Markets

Asset Management Risk Management Economics Data Science and System

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CPE

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CPE stands for Continuing Professional Education, by completing learning activities you earn CPE credits to retain your professional credentials. CPE is required for Certified Public Accountants (CPAs). Financial Edge Training is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.

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For self study programs, 1 CPE credit is awarded for every 50 minutes of elearning content, this includes videos, workouts, tryouts, and exams.

CPE Exams

You must complete the CPE exam within 1 year of accessing a related playlist or course to earn CPE credits. To see how long you have left to complete a CPE exam, hover over the locked CPE credits button.

What if I'm not collecting CPE credits?

CPE exams do not count towards your FE certification. You do not need to complete the CPE exam if you are not collecting CPE credits, but you might find it useful for your own revision.

Further Help

Felix How to Guide walks you through the key functions and tools of the learning platform.
Playlists & Tryouts: Playlists are a collection of videos that teach you a specific skill and are tested with a tryout at the end. A tryout is a quiz that tests your knowledge and understanding of what you have just learned.
Exam: If you are collecting CPE points you must pass the relevant CPE exam within 1 year to receive credits.
Glossary: A glossary can be found below each video and provides definitions and explanations for terms and concepts. They are organized alphabetically to make it easy for you to find the term you need.
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Questions: If you have questions about the course content, you will find a section called Ask a Question underneath each video where you can submit questions to our expert instructor team.