Universität Wien FIND

040656 VK IM/KFK EUR: Group Accounting (2008W)

4.00 ECTS (2.00 SWS), SPL 4 - Wirtschaftswissenschaften
Continuous assessment of course work

VB: Mi. 5.11.2008 19:00 -20:00 HS 12
Klausur: 19.01.2009 18.00-20.00 Uhr, AMAX

Neue Curricula: Voraussetzungen sind die Module: "Betriebswirtschaftliches Rechnungswesen" und "Privatrecht"


Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).


max. 50 participants
Language: English


Classes (iCal) - next class is marked with N

Wednesday 05.11. 19:00 - 20:00 Hörsaal 12
Friday 12.12. 13:30 - 18:30 Hörsaal 6
Saturday 13.12. 08:00 - 13:30 Hörsaal 6
Friday 19.12. 13:30 - 18:30 Hörsaal 6
Saturday 20.12. 08:00 - 13:30 Hörsaal 6


Aims, contents and method of the course

Target group:
The course is part of the Module "International Accounting" and can be used for Bachelor or Master studies.

Via Univis in assigning credit points (limited number of participants).
New Curricula: Precondition for the registration is the completion of the Modules "Betriebswirtschaft-liches Rechnungswesen" and "Privatrecht".

Basics of group accounting (definition of a group, kinds of groups, legal obligation and basis of consolidation), consolidation methods (full consolidation, proportional consolidation, equity method) and consolidation steps (capital consolidation, consolidation of intra-group receivables and liabilities, consolidation of intra-group expenses and revenues, elimination of intra-group profits).

Assessment and permitted materials

Major course assessment:
Intermediate exam (multiple choice 50 %) and written final exam (50 %).

Minimum requirements and assessment criteria

Examination topics

Reading list

Recommended reading:
Script of the course in the current print run: Hahold M., Konzernrechnungslegung (available in Facultas-Shop); further reading is indicated in the script.

Association in the course directory

Last modified: Mo 07.09.2020 15:29