Group Accounting
| Structure Type: | Study unit |
|---|---|
| Code: | TFS3303 |
| Type: | Optional obligatory / Basic Studies |
| Curriculum: | T-FE 2005 |
| Level: | Bachelor of Business Administration |
| Year of Study: | 3 (2007-2008) |
| Credits: | 3 cr |
| Responsible Teacher: | Melin, Kirsti |
| Language of Instruction: | Swedish |
Courses During the Academic Year 2007-2008
| Impl. | Study Time | Teacher(s) | Language | Enrolment |
|---|---|---|---|---|
| 1 | 2007-10-29 – 2008-03-07 | Niklas Kallenberg | Finnish | 2007-10-08 – 2007-11-02 |
Learning Outcomes
The student is able to identify the structure of a group, can prepare consolidated financial statements and knows the basic principles of IFRS-accounting practice.
Contents
Definition of the group concept, various group structures, contents and objectives of consolidated financial statements, preparation techniques, elimination of inter-company transactions and holdings, separation of minority interests, consolidation of subsidiary accounts into group accounts, consolidation of foreign subsidiaries and associated companies, IAS/IFRS-standards, IAS/IFRS-accounting principles.
Recommended or Required Reading and Other Learning Resources/Tools
- Alhola, Kari Koivikko, Aarne Räty, Päivi 2003. Konsernitilinpäätös ja IAS. Vantaa. WSOY.
- Handouts
Mode of Delivery / Planned Learning Activities and Teaching Methods
Lectures, written exercises, computer exercises.
Assessment Methods
Written test, Assessment on scale 0-5.