Financial Consolidations (4cr)

Objective

The student can prepare consolidated balance sheets and income statements, and knows the meaning of the nature of the relationship between the parent and a subsidiary. He/she can valuate his/her competences and knows the development requirements. The student
knows functions of a group and how to manage consolidations.

Content

Nature of the relationship between the parent and a subsidiary,
legislation, consolidated financial statements, intragroup eliminations, minority interests, associates and jointly controlled entities, taxation of groups

Qualifications

Knowledge of bookkeeping and financial statements

Assessment criteria, satisfactory (1)

Examination, assignment