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35816-01 - Vorlesung mit Übungen: Group Accounting (3 KP)
| Semester | Herbstsemester 2014 |
| Angebotsmuster | unregelmässig |
| Dozierende |
Dino Lucadamo (dino.lucadamo@unibas.ch)
Ulf Schiller (ulf.schiller@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: International Financial Reporting Standards (IFRS) 2014: Deutsch-Englische Textausgabe der von der EU gebilligten Standards. English & German edition of the official standards approved by the EU, Wiley, 2014 PwC: Manual of Accounting IFRS 2014, Tottel Publishing, 2013 |
| Weblink | Weblink |
| Teilnahmevoraussetzungen | Completed bachelor curriculum |
| Anmeldung zur Lehrveranstaltung | Course registration: please enrol in MOnA; Eucor students enrol at the Students Services at Petersplatz 1 within the registration deadline. Registration = Admission to the exam |
| Unterrichtssprache | Englisch |
| Einsatz digitaler Medien | kein spezifischer Einsatz |
| Intervall | Wochentag | Zeit | Raum |
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Keine Einzeltermine verfügbar, bitte informieren Sie sich direkt bei den Dozierenden.
| Module |
Modul Wahlbereich (Master Wirtschaftswissenschaften) |
| Prüfung | Semesterendprüfung |
| Hinweise zur Prüfung | Written exam after the term: 19.12.14; 08:15-09:45; WWZ S14: A-Z. Allowed to use: Dictionary, Simple Pocket Computer according to the rules of "Merkblatt zu den Hilfsmitteln bei Prüfungen" and a personal, one-sided labeled A4 page with notes (according to Merkblatt “Offizieller Spickzettel”) You can still withdraw from the examination by submitting a completed, signed form to our office from 14.10.14 until 24.10.14 / 12:00 o’clock. Withdrawals sent by email will not be accepted. You will find the examination withdrawal form on the Homepage of the Student Dean’s Office. Prior to 13.10.14, please only use MONA for withdrawing. The exam rooms will be published up to 03.12.14. |
| An-/Abmeldung zur Prüfung | Anmeldung: Belegen |
| Wiederholungsprüfung | keine Wiederholungsprüfung |
| Skala | 1-6 0,1 |
| Belegen bei Nichtbestehen | beliebig wiederholbar |
| Zuständige Fakultät | Wirtschaftswissenschaftliche Fakultät / WWZ, studiendekanat-wwz@unibas.ch |
| Anbietende Organisationseinheit | Abteilung Controlling und Accounting |