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Our Degree Programs
Establishment
Language of instruction
English
Teaching content
ACCOUNTING / AUDIT / CONTROL
Training officer(s)
T.COMPERNOLLE
Stakeholder(s)
E.GARLOT-FALGUIERES, Tiphaine COMPERNOLLE
Présentation
Prerequisite
Before beginning this course, the students should be comfortable with basics and more advanced topics in accounting. They should know what are the different components of the financial statements, what are the ledger, the journal. They should be able to make entries into the journal, etc.
Goal
At the end of the course, the student should be able to:
- understand what is at stake in the consolidation process
- understand real consolidated financial statements
- establish basic consolidated financial statements
- understand what is at stake in the consolidation process
- understand real consolidated financial statements
- establish basic consolidated financial statements
Presentation
The course is technical and aims to present the technics and steps of the consolidation process.
It presents:
- The idea of accounting for groups and the notion of control;
- The steps of the consolidation process;
- The different methods of consolidation used (acquisition method, equity method, etc.);
- The pre consolidation adjustments, the adjustments, and the eliminations of the effects related to intragroup transactions;
- The goodwill and the future taxes in consolidation.
It presents:
- The idea of accounting for groups and the notion of control;
- The steps of the consolidation process;
- The different methods of consolidation used (acquisition method, equity method, etc.);
- The pre consolidation adjustments, the adjustments, and the eliminations of the effects related to intragroup transactions;
- The goodwill and the future taxes in consolidation.
Modalités
Organization
| Type | Amount of time | Comment | |
|---|---|---|---|
| Présentiel | |||
| Cours interactif | 16,00 | ||
| Autoformation | |||
| Lecture du manuel de référence | 8,00 | ||
| Travail personnel | |||
| Charge de travail personnel indicative | 10,00 | ||
| Overall student workload | 34,00 | ||
Evaluation
The continuous assessment via MCQs aims to help students to work between sessions. In addition, there is a written final exam to evaluate whether the students understand and acquire the technics of consolidation.
| Control type | Duration | Amount | Weighting |
|---|---|---|---|
| Contrôle continu | |||
| QCM | 0,00 | 3 | 30,00 |
| Examen (final) | |||
| Examen écrit | 2,00 | 1 | 70,00 |
| TOTAL | 100,00 | ||
Ressources
Bibliography
Gallimberti C., Marra A. & Prencipe A. (2013) Consolidation: Preparing and Understanding Consolidated Financial Statements under IFRS, Ed. Mc Graw Hill Education. -
Internet resources