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35816-01 - Lecture: Group Accounting 3 CP

Semester fall semester 2021
Course frequency Every fall sem.
Lecturers Dino Lucadamo (dino.lucadamo@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:
Will be handed out during the lecture.
Weblink Weblink

 

Admission requirements Completed bachelor curriculum
Course application 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!
Language of instruction English
Use of digital media No specific media used

 

Interval weekly
Date 24.09.2021 – 10.12.2021
Time Friday, 08.30-10.00 Wirtschaftswissenschaftliche Fakultät, Seminarraum S15 HG.31
Date Time Room
Friday 24.09.2021 08.30-10.00 Wirtschaftswissenschaftliche Fakultät, Seminarraum S15 HG.31
Friday 01.10.2021 08.30-10.00 Wirtschaftswissenschaftliche Fakultät, Seminarraum S15 HG.31
Friday 08.10.2021 08.30-10.00 Keine Vorlesung!
Friday 15.10.2021 08.30-10.00 Wirtschaftswissenschaftliche Fakultät, Seminarraum S15 HG.31
Friday 22.10.2021 08.30-10.00 Wirtschaftswissenschaftliche Fakultät, Seminarraum S15 HG.31
Friday 29.10.2021 08.30-10.00 Wirtschaftswissenschaftliche Fakultät, Seminarraum S15 HG.31
Friday 05.11.2021 08.30-12.00 Wirtschaftswissenschaftliche Fakultät, Seminarraum S13 HG.35
Friday 12.11.2021 08.30-10.00 Wirtschaftswissenschaftliche Fakultät, Seminarraum S15 HG.31
Friday 19.11.2021 08.30-10.00 Wirtschaftswissenschaftliche Fakultät, Seminarraum S15 HG.31
Friday 26.11.2021 08.30-10.00 Dies Academicus
Friday 03.12.2021 08.30-10.00 Wirtschaftswissenschaftliche Fakultät, Auditorium
Friday 10.12.2021 08.30-10.00 Wirtschaftswissenschaftliche Fakultät, Seminarraum S15 HG.31
Modules Module: Electives (Master's Studies: Business and Economics (Start of studies before 01.08.2021))
Module: Specific Electives in Finance, Controlling, Banking (Master's Studies: Business and Economics)
Assessment format record of achievement
Assessment details 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.
Assessment registration/deregistration Reg./dereg.: course registr./cancel registr. via MOnA
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

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