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Advanced Group Accounting

  • Enseignant(s): L.Doukakis
  • Titre en français: Comptabilité avancée des Groupes
  • Cours donné en: anglais
  • Crédits ECTS: 3 crédits
  • Horaire: Semestre de printemps 2016-2017, 2.0h. de cours (moyenne hebdomadaire)
  •  séances
  • site web du cours site web du cours
  • Formations concernées:
    Maîtrise universitaire ès Sciences en comptabilité, contrôle et finance

    Maîtrise universitaire en Droit et économie

 

Objectifs

This is an advanced course in group accounting and consolidation. The principal objective is to continue students’ education in this field through an examination of more complex accounting issues. The main course objectives are the following:

  • Expand the technical proficiency in accounting for transactions with affiliated business enterprises and in the preparation of consolidated financial statements.
  • Develop the conceptual understanding of and appreciation for the significant accounting and reporting requirements pertaining to consolidated or affiliated enterprises, foreign currency transactions and translations, tax effects on consolidated financial statements, segment or line of business disclosure and interim data.
  • Improve the ability to interpret and use financial statements describing the financial condition and operating result of affiliated business entities, including multinational organizations.
  • Develop a thorough understanding of different national and international accounting regulations with respect to group accounting, in particular to Swiss GAAP RCP, IFRS and US-GAAP.

An important supplementary objective is to develop students’ ability to research accounting pronouncements and to use their judgmental skills to provide opinions on the appropriate treatment for unfamiliar accounting problems.

Contenus

The main topics in this course are:

  1. Goodwill Accounting
  2. Reporting Intercorporate Interest
  3. Consolidated Balance Sheet
  4. Consolidated Income Statement
  5. Eliminating Intercompany Transfers
  6. Intercompany Indebtedness
  7. Consolidation of Complex Ownership Structures
  8. Consolidated Statement of Cash Flows
  9. Consolidated Earnings per Share
  10. Deferred Taxes in Consolidated Financial Statements
  11. Foreign Currency Transactions
  12. Translation of Foreign Entity Statements
  13. Segment Reporting, Interim Reporting & SEC Reporting

Références

  1. CP – Course Package, Advanced Group Accounting. Will be provided in Class.
  2. CCB – Christensen Theodore, Cottrell David, Baker Richard E., Advanced Financial Accounting, 10th edition, McGraw Hill, 2013. ISBN 978-0078025624.
  3. MIC 3 – Apthéloz Bernard, Stettler Alfred, Dousse Vincent et Minyue Dong, Maîtriser l’Information Comptable Vol. 3, Presses polytechniques universitaires romandes. Troisième édition, 2008. ISBN 978-2-88074-758-9.
  4. FRS – Swiss GAAP FER 2010/11. Financial Reporting Standards, 2011. ISBN 978-3-908159-93-3.

Pré-requis

A sound understanding and good technical proficiency in Accounting.

Introductory course in Group Accounting.

Evaluation

1ère tentative

Examen:
Ecrit 2h00 heures
Documentation:
Non autorisée
Calculatrice:
Autorisée avec restrictions
Evaluation:
  • 2 hours written exam, closed book (80%)
  • Group written report (20%)

Allowed Calculators for the exam: TI-30X IIB or HP 10S (no other calculators allowed). Calculators cannot contain any text, equations or accounting records in the memory related to the course.

Rattrapage

Examen:
Ecrit 2h00 heures
Documentation:
Non autorisée
Calculatrice:
Autorisée avec restrictions
Evaluation:
  • 2 hours written exam, closed book (80%)
  • Group written report (20%)

Allowed Calculators for the exam: TI-30X IIB or HP 10S (no other calculators allowed). Calculators cannot contain any text, equations or accounting records in the memory related to the course.



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