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Front Page > Archived Education > Business Economics (T-FE) > 2005 > Year 3 > Group Accounting (TFS3303)

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 TimeTeacher(s)LanguageEnrolment
12007-10-29 – 2008-03-07Niklas KallenbergFinnish2007-10-08 – 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.


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