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| GEST0920-1 | Introduction to Consolidation
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| Duration : | 30h 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.
- To develop a critical approach to the legislation of consolidated accounts. |
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| Prerequisites : | FIN 505 Accounting & Finance |
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| Organization : | Analysis & discussion of practical cases. |
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| 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. |
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| Assessment : | 1st session assessment : oral examination
2nd session assessment : idem
prolonged 2nd session assessment : idem |
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| 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 |
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