Group Accounting
| Structure Type: | Study unit |
|---|---|
| Code: | TFS3303 |
| Type: | Optional obligatory / Basic Studies |
| Curriculum: | T-FE 2006V |
| Level: | Bachelor of Business Administration |
| Year of Study: | 3 (2008-2009) |
| Credits: | 3 cr |
| Responsible Teacher: | Melin, Kirsti |
| Language of Instruction: | Swedish |
Courses During the Academic Year 2008-2009
| Impl. | Study Time | Teacher(s) | Language | Enrolment |
|---|---|---|---|---|
| 2 | 2008-08-25 – 2008-10-25 | Niklas Kallenberg | Swedish | 2008-08-15 – 2008-08-31 |
| 3 | 2008-10-27 – 2008-12-20 | Niklas Kallenberg | Swedish | 2008-10-06 – 2008-11-02 |
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.