 |  |  |  |  |
| | |
||||||||||
| GEST0920-1 | Introduction to Consolidation | |||||||||||
| ||||||||||||
| Duration : | 30h Th | |||||||||||
| ||||||||||||
| Credits/ECTS : |
| |||||||||||
| ||||||||||||
| Holder(s) : | Danielle Sougné | |||||||||||
| ||||||||||||
| ||||||||||||
| Course contents : | Basic principles of consolidation Description of the consolidated whole Conversion in consolidation maney of foreign companies Analysis of inter-company transactions Consolidation testatement consolidation supressions Analysis of consolidation difference The group's equity capital The consolidated statement of source and application of funds Practical cases | |||||||||||
| ||||||||||||
| Course objective : | - To carry out simple consolidating and to be able to take part in more complex consolidating. - To take part in the organization of a consolidation. - To make students aware of the comparableness of consolidated results and of the limits of traditional financial analysis methods. - To develop a critical approach to the legislation of consolidated accounts. | |||||||||||
| ||||||||||||
| Prerequisites : | FIN 505 Accounting & Finance | |||||||||||
| ||||||||||||
| Organization : | Analysis & discussion of practical cases. | |||||||||||
| ||||||||||||
| Written notes : | - Fischer C., "La réglementation sur les comptes annuels et le plan comptable (grandes sociétés)", Ed. de la Chambre d'Economie et de Droit des Affaires, Bruxelles, vol. 1 à 5, Mise à jour régulière. - White A., Godfroid D., "La consolidation directe", De Boeck, Bruxelles. - COLINET F., "Pratique des comptes consolidés", Dunod, Paris, 2001. | |||||||||||
| ||||||||||||
| Assessment : | 1st session assessment : oral examination 2nd session assessment : idem prolonged 2nd session assessment : idem | |||||||||||
| ||||||||||||
| Contacts : | SOUGNE Danielle HEC-Ecole de Gestion de l'ULg Rue Louvrex, 14 4000 Liège Tél : +32 4 2327211 Email : Danielle.Sougne@ulg.ac.be | |||||||||||
| ||||||||||||
ULg : Students and Studies Administration - Academic Affairs
Contact : Monique Marcourt, direction A.E.E.
Date of data : 27/02/2006
Developed by SEGI