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Comptes de groupe et contrôle externe

  • Teacher(s):   P.André   V.Dousse  
  • English title: Consolitaded Financial Statements and External Control
  • Course given in: French
  • ECTS Credits: 4.5 credits
  • Schedule: Autumn Semester 2019-2020, 4.0h. course (weekly average)
  •  sessions
  • site web du cours course website
  • Related programmes:
    Bachelor (BSc) in Economic Sciences

    Bachelor of Science (BSc) in Economics

    Bachelor of Science (BSc) in Management

 

Objectives

Consolidation is intended to present the financial situation of a group of companies as if they were a single entity. The aim of consolidation is to provide a transparent and standardized financial and economic vision of all group companies. The concept of group is defined as a plurality of legally independent entities under a single management with the aim of maximizing the performance of the group. The preparation of consolidated accounts is a key area of accounting education. Like any technical field, consolidation requires the mastery of rules and specific techniques. The objectives of this course are: To know and to apply the principles of consolidation under IFRS; to know how to interpret the financial information that emerged from published consolidated accounts.

Contents

The course addresses the specific problems of consolidation. It therefore complements the knowledge acquired in the course of Financial Accounting I and II. The course content is: Introduction to the consolidated financial statements; The assumptions and basic principles of consolidation (IFRS); The procedure related to the preparation of consolidated accounts; The various methods for consolidating; Purchase price allocation; Elimination of intercompany transactions; Foreign currency translation

References

Carlo Gallimberti, Antonio Marra and Annalisa Prencipe, Consolidation: Preparing and understanding consolidated financial statements under IFRS

Swiss GAAP RPC - Recommandations relatives à la présentation des comptes, 2014-2015

Term project

- Type of project : without individual project
- Maximum number of projects admitted for this course : -
- Deadline for applying to course professor for project : -
- Deadline for submitting finished project : -
- Method of evaluation (including resit options) : -
- Other information :-

Evaluation

First attempt

Exam:
Written 2 hours
Documentation:
Allowed with restrictions
Calculator:
Allowed with restrictions
Evaluation:

Written exam 120 minutes

One A4 front and back of notes

[ 4 function calculator according to HEC directive ]

Retake

Exam:
Written 2 hours
Documentation:
Allowed with restrictions
Calculator:
Allowed with restrictions
Evaluation:

Written exam 120 minutes

One A4 front and back of notes

[ 4 function calculator according to HEC directive ]



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