Ce cours apparaît dans les formations suivantes :
• IÉSEG > IESEG Degree - Programme Grande École > Semester 2 > 2,00 ECTS

Pré requis

Before beginning this course, the students should be comfortable with basics and more advanced topics in accounting. They should know what are the different components of the financial statements, what are the ledger, the journal. They should be able to make entries into the journal, etc.

Objectifs du cours

- understand what is at stake in the consolidation process;
- understand real consolidated financial statements;
- establish basic consolidated financial statements.

Contenu du cours

The course is technical and aims to present the technics and steps of the consolidation process.
It presents:
- The idea of accounting for groups and the notion of control;
- The steps of the consolidation process;
- The different methods of consolidation used (acquisition method, equity method, etc.);
- The pre consolidation adjustments, the adjustments, and the eliminations of the effects related to intragroup transactions;
- The goodwill and the future taxes in consolidation.

Modalités d'enseignement

Organisation du cours

Méthodes pédagogiques

• Interactive class
• Tutorial

Évaluation

The continuous assessment via MCQs aims to help students to work between sessions. In addition, there is a written final exam to evaluate whether the students understand and acquire the technics of consolidation.

Bibliographie

• Gallimberti C., Marra A. & Prencipe A. (2013) Consolidation: Preparing and Understanding Consolidated Financial Statements under IFRS, Ed. Mc Graw Hill Education. -

Ressources internet

• IESEG ONLINE