Zurück
Semester | Herbstsemester 2021 |
Angebotsmuster | Jedes Herbstsemester |
Dozierende | Dino Lucadamo (dino.lucadamo@unibas.ch, BeurteilerIn) |
Inhalt | Contents: 1) Introduction 2) Initial consolidation of wholly owned Subsidiaries 3) Subsequent consolidation of wholly owned subsidiaries 4) Elimination of other intercompany transactions 5) Elimination of intercompany profits 6) Consolidation of less-than-wholly owned subsidiaries 7) Equity accounting 8) Proportional consolidation 9) Issues of Multinational Accounting 10) Accounting for Deferred Taxes |
Lernziele | Enable students to read, understand, and prepare consolidated financial statements. Students will: - Expand the technical proficiency in group accounting for physical and financial transactions and in the preparation of group statements. - Develop an understanding as for the theoretical aspects of group accounting and how they are embedded in different sets of accounting standards around the world. |
Literatur | Suggested readings: Will be handed out during the lecture. |
Weblink | Weblink |
Teilnahmebedingungen | Completed bachelor curriculum |
Anmeldung zur Lehrveranstaltung | Registration: Please enrol in MOnA. EUCOR-Students and students of other Swiss Universities have to enrol at the students administration office (studseksupport1@unibas.ch) within the official enrolment period. Enrolment = Registration for the exam! |
Unterrichtssprache | Englisch |
Einsatz digitaler Medien | kein spezifischer Einsatz |
Intervall | Wochentag | Zeit | Raum |
---|---|---|---|
wöchentlich | Freitag | 08.30-10.00 | Wirtschaftswissenschaftliche Fakultät, Seminarraum S15 HG.31 |
Module |
Modul: Specific Electives in Finance, Controlling, Banking (Masterstudium: Wirtschaftswissenschaften) Modul: Wahlbereich (Masterstudium: Wirtschaftswissenschaften (Studienbeginn vor 01.08.2021)) |
Leistungsüberprüfung | Leistungsnachweis |
Hinweise zur Leistungsüberprüfung | written exam: 17.12.21; 08:15-09:45. WWZ S15: A-Z. In case COVID-19 protective measures prevent examination on site, the faculty reserves the right to conduct the examination electronically during the same time slot. You can still withdraw from the examination by submitting a completed, signed form to our office from 19.10.21 until 29.10.21 / 12:00 o’clock. Please send your form by mail to belegungstorno-wwz@unibas.ch. You will find the examination withdrawal form on the Homepage of the Student Dean’s Office. Prior to 18.10.21, please only use MONA for withdrawing. |
An-/Abmeldung zur Leistungsüberprüfung | Anm.: Belegen Lehrveranstaltung; Abm.: stornieren |
Wiederholungsprüfung | keine Wiederholungsprüfung |
Skala | 1-6 0,1 |
Wiederholtes Belegen | beliebig wiederholbar |
Zuständige Fakultät | Wirtschaftswissenschaftliche Fakultät / WWZ, studiendekanat-wwz@unibas.ch |
Anbietende Organisationseinheit | Wirtschaftswissenschaftliche Fakultät / WWZ |