040656 VK IM/KFK EUR: Group Accounting (2008W)
Continuous assessment of course work
Labels
VB: Mi. 5.11.2008 19:00 -20:00 HS 12
Klausur: 19.01.2009 18.00-20.00 Uhr, AMAXNeue Curricula: Voraussetzungen sind die Module: "Betriebswirtschaftliches Rechnungswesen" und "Privatrecht"
Klausur: 19.01.2009 18.00-20.00 Uhr, AMAXNeue Curricula: Voraussetzungen sind die Module: "Betriebswirtschaftliches Rechnungswesen" und "Privatrecht"
Registration/Deregistration
Note: The time of your registration within the registration period has no effect on the allocation of places (no first come, first served).
- Registration is open from Mo 01.09.2008 09:00 to Su 21.09.2008 23:59
- Registration is open from Fr 26.09.2008 09:00 to Mo 29.09.2008 23:59
- Deregistration possible until Tu 14.10.2008 23:59
Details
max. 50 participants
Language: English
Lecturers
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
Information
Aims, contents and method of the course
Assessment and permitted materials
Major course assessment:
Intermediate exam (multiple choice 50 %) and written final exam (50 %).
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.
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
The course is part of the Module "International Accounting" and can be used for Bachelor or Master studies.Registration:
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".Contents:
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).