040656 VK IM/KFK EUR: Group Accounting (2009W)
Continuous assessment of course work
Labels
VB: Mo. 30.11.2009, 19:00-20:00 HS 9
Klausur: Fr. 22.01.2010, 9:00-11:00 HS 12Neue Curricula: Voraussetzungen sind die Module: "Betriebswirtschaftliches Rechnungswesen" und "Privatrecht"
Klausur: Fr. 22.01.2010, 9:00-11:00 HS 12Neue 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 We 09.09.2009 09:00 to Tu 22.09.2009 17:00
- Registration is open from Mo 28.09.2009 09:00 to Tu 29.09.2009 17:00
- Deregistration possible until We 14.10.2009 23:59
Details
max. 50 participants
Language: English
Lecturers
Classes (iCal) - next class is marked with N
- Monday 30.11. 19:00 - 20:00 Hörsaal 9
- Monday 11.01. 13:30 - 18:00 Hörsaal 8
- Tuesday 12.01. 15:30 - 20:00 Seminarraum 2
- Wednesday 13.01. 09:00 - 13:00 Seminarraum 1
- Thursday 14.01. 09:00 - 13:00 Seminarraum 3
- Friday 15.01. 09:00 - 13:00 Hörsaal 12
- Friday 22.01. 09:00 - 11:00 Hörsaal 12
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).