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35816-01 - Vorlesung: Group Accounting (3 KP)
| Semester | Herbstsemester 2026 |
| 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 degree |
| Anmeldung zur Lehrveranstaltung | Registration: Please enroll in the Online Services (services.unibas.ch); Eucor-Students and mobility students of other Swiss Universities or the FHNW first have to register at the University of Basel BEFORE the start of the course and receive their login data by post (e-mail address of the University of Basel). Processing time up to a week! Detailed information can be found here: https://www.unibas.ch/de/Studium/Mobilitaet.html After successful registration you can enroll for the course in the Online Services (services.unibas.ch). Applies to everyone: Enrolment = Registration for the course and 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: Specific Electives in International Business, Trade and the Environment (Masterstudium: Wirtschaftswissenschaften) |
| Prüfung | Leistungsnachweis |
| Hinweise zur Prüfung | Written examination: |
| 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 |