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| FINA0021-1 | Introduction à la consolidation
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| Duration : | 24h Th |
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| Credits/ECTS : |
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| Holder(s) : | Danielle Sougné |
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| Language : | Langue française |
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| 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 |
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| 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. |
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| Prerequisites : | FIN 505 Accounting & Finance |
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| Organization : | Analysis & discussion of practical cases |
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| Contacts : | SOUGNE Danielle
HEC-Ecole de Gestion de l'ULg
Rue Louvrex, 14
4000 Liège
Tél : +32 4 2327305
Email : Danielle.Sougne@ulg.ac.be |
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