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| Version 2013-2014 |
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| FINA0042-1 | Consolidation
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| Duration : | 30h Th |
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| Number of credits : |
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| Lecturer : | Cédric Antonelli |
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Language(s) of instruction :
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| French language |
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Course contents :
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| Having situated business combinations and groups of companies in the economy, we first define the scope of the consolidated entity and the information accounting system to put in place in order to collect reliable information from related entities. Then the different steps of the consolidation process are studied: translation of foreign currencies, harmonisation of valuation methods, treatment of goodwill, consolidation adjustments, elimination of intra-group transactions, mid-year and peacemeal acquisitions or disposals, equity accounting. Finally, the last part of the course deals with the analysis of consolidated financial statements. |
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Learning outcomes of the course :
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| C.1. The objective of the course is to introduce students to the financial accounting management of group of companies and to the understanding of consolidated financial statements published in compliance with international financial reporting standards.
C.2. By means of self-assessment exercices, students apply konwn processes on cases similar to those proposed during the lectures.
P.3. After each lecture, students are required to work on case studies implying analysis of relationships between different topics discussed earlier. |
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Prerequisites and co-requisites/ Recommended optional programme components :
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| Good knowledge of Accounting principles |
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Planned learning activities and teaching methods :
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| Students are asked to solve case studies during and after the lectures |
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Mode of delivery (face-to-face ; distance-learning) :
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| Lectures take place on Saturday morning from 18 février 2012 |
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Recommended or required readings :
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| Syllabus and slides available on the internet.
Recommended textbooks |
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Assessment methods and criteria :
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| Written examination |
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Work placement(s) :
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Organizational remarks :
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| Language of the lectures : French |
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Contacts :
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| Henri.Olivier@ulg.ac.be |
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