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35816-01 - Lecture: Group Accounting (3 CP)
| Semester | fall semester 2020 |
| 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 | Weekday | Time | Room |
|---|
No dates available. Please contact the lecturer.
| Modules |
Module: Electives (Master's Studies: Business and Economics) |
| Assessment format | end-of-semester examination |
| Assessment details | Written exam: 18.12.20; 08:15-09:45. Sollte aufgrund von aktuellen Corona-Schutzmassnahmen die Klausur nicht vor Ort stattfinden können, so behält sich die Fakultät vor, die Leistungsüberprüfung zum gleichen Zeitpunkt elektronisch durchzuführen. Die Klausurräume werden bis zum 5.12.20 publiziert. |
| 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 |