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35816-01 - Lecture with practical courses: Group Accounting (3 CP)
| Semester | fall semester 2016 |
| Course frequency | Every fall sem. |
| Lecturers |
Dino Lucadamo (dino.lucadamo@unibas.ch)
Ulf Schiller (ulf.schiller@unibas.ch, Assessor) |
| Content | 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 |
| Learning objectives | 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. |
| Bibliography | Suggested readings: International Financial Reporting Standards (IFRS) 2016: Deutsch-Englische Textausgabe der von der EU gebilligten Standards. English & German edition of the official standards approved by the EU, Wiley, 2016 PwC Manual of Accounting IFRS 2016, Bloomsbury Professional, 2016 |
| Weblink | Weblink |
| Admission requirements | Completed bachelor curriculum |
| Course application | 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 |
| Language of instruction | English |
| Use of digital media | No specific media used |
| Interval | Weekday | Time | Room |
|---|
No dates available. Please contact the lecturer.
| Modules |
Modul Wahlbereich (Master Business and Economics) |
| Assessment format | end-of-semester examination |
| Assessment details | Written exam after the term: 22.12.16; 08:15-09:45. WWZ S15: A-Z. You can still withdraw from the examination by submitting a completed, signed form to our office from 18.10.16 until 28.10.16 / 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 17.10.16, please only use MONA for withdrawing. The exam rooms will be published up to 09.12.16. |
| Assessment registration/deregistration | Registration: course registration |
| Repeat examination | no repeat examination |
| Scale | 1-6 0,1 |
| Repeated registration | as often as necessary |
| Responsible faculty | Faculty of Business and Economics , studiendekanat-wwz@unibas.ch |
| Offered by | Faculty of Business and Economics |