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35816-01 - Vorlesung: Group Accounting (3 KP)
| Semester | Herbstsemester 2022 |
| 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 Concepts and methods: The lecturer will teach the corresponding theory and show practical examples. Exercises will be done during the sessions together with the students. |
| 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 |
| Teilnahmevoraussetzungen | Completed bachelor curriculum |
| Anmeldung zur Lehrveranstaltung | Registration: Please enrol in the Online Services before the course starts. EUCOR-Students and students of other Swiss Universities have to enrol at the students administration office (studseksupport1@unibas.ch) within the official enrolment period. In order to get access to ADAM in time, it is best to enrol before the course starts though. 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 |
Einzeltermine
| Module |
Modul: Specific Electives in Finance, Controlling, Banking (Masterstudium: Wirtschaftswissenschaften) Modul: Wahlbereich (Masterstudium: Wirtschaftswissenschaften (Studienbeginn vor 01.08.2021)) |
| Prüfung | Leistungsnachweis |
| Hinweise zur Prüfung | written exam: 16.12.22; 8:15-9:45. WWZ S13: A-Z. |
| An-/Abmeldung zur Prüfung | Anm.: Belegen Lehrveranstaltung; Abm.: stornieren |
| Wiederholungsprüfung | keine Wiederholungsprüfung |
| Skala | 1-6 0,1 |
| Belegen bei Nichtbestehen | beliebig wiederholbar |
| Zuständige Fakultät | Wirtschaftswissenschaftliche Fakultät / WWZ, studiendekanat-wwz@unibas.ch |
| Anbietende Organisationseinheit | Wirtschaftswissenschaftliche Fakultät / WWZ |