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Group accounting

FBW14472

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Description

• Legal and economic basis 
• Group accounting obligation 
• Delimitation of the consolidated companies 
• Principles of consolidated accounting (content and form, recognition and measurement requirements, preparation process) 
• Capital consolidation (initial and subsequent consolidation) 
• Elimination of intercompany profits 
• Equity consolidation 
• Debt consolidation 
• Consolidation of income and expenses

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Crédits ECTS

5

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Langue d'enseignement

Deutsch

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Langue d'examen

Deutsch

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Langue des supports pédagogiques

Deutsch

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Acquis d'apprentissage fondamentaux

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Entité de gestion (faculté)

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