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| FINA0021-1 | Introduction to Consolidation
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| Duration : | 24h Th |
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| Credits/ECTS : |
| Master in Management Sciences, in-depth approach, 1st year | | Deuxième quadrimestre | | 4 |
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| Master in Management Sciences, didactic approach, 1st year | | Deuxième quadrimestre | | 4 |
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| Master in Management Sciences, professional Focus in Entrepreneurship, 1st year | | Deuxième quadrimestre | | 4 |
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| Master in Management Sciences, professional Focus, 1st year | | Deuxième quadrimestre | | 4 |
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| Master en sciences de gestion, à finalité spécialisée en management, 1st year | | Deuxième quadrimestre | | 4 |
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| Holder(s) : | Danielle Sougné |
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| Language : | Langue française |
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| Course contents : |
- Introduction
- 1. Legal principles
- 2. Description of the consolidated whole
- 3. Consolidated methods
- 4. Consolidation adjustments
- 5. Conversion in consolidation money of foreign financial statements
- 6. Elimination of intra-group transactions
- 7. Entry in the consolidated whole
- Practical cases
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| Course objective : | - To carry out simple consolidating and to be able to take part in more complex consolidating in compliance with IAS
- 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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| Workshops : | Exercise sessions |
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| Organization : | After each chapter, group sheet (exercises and case studies) |
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| Written notes : | Slides available on the internet
Manuel de consolidation, Jean-Michel Palou, Ed. Groupe Revue Fiduciaire |
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| Assessment : |
- Average group sheet = 50% of the final evaluation
- Written examination
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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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