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Blind Freddy Accounting for Consolidations: What Could Go Wrong and 10 Common Errors (Applying AASB 10 and AASB 11)

Consolidation accounting remains one of the most misunderstood and error-prone areas of financial reporting under AASB10 Consolidated Financial Statements and AASB11 Joint Arrangements. Even experienced accountants and auditors can fall into traps when determining control, classifying joint arrangements, or eliminating intra-group transactions.

This engaging 90-minute “Blind Freddy” webinar takes a candid look at how and where consolidation accounting goes wrong in practice. Through practical examples and “spot the error” scenarios, participants will explore the ten most common mistakes — from misjudging control and misclassifying joint ventures to misstating non-controlling interests or omitting structured entities. The focus is on real-world application, helping participants identify and correct issues before they become audit findings or regulatory breaches.

Key Topics Covered:

• Determining control and joint control correctly
• The “Blind Freddy Ten” — ten frequent accounting errors
• Audit and review procedures

Who Should Attend:
Accountants, auditors, financial controllers, and finance professionals preparing or auditing consolidated financial statements under IFRS.

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