Key words
Consolidation
Objectives
- The student should understand what consolidation is, when it is to occur and how.
- He knows the definitions used by the Law of 6 march 1990 on the consolidated accounts.
- He knows the methods and principles of consolidation.
- He may analyse cases that enable him to put theory into practice.
- He is able to fill in the consolidated balance sheet and income statement, considering the eliminations of intra group transactions.
Topics
- Legislation: application of regulations, basic definitions, kinds of affiliations, obligation of consolidation, participating interests, control, calculating power of control, consolidated aggregate,…
- General principles and valuation rules concerning the consolidated financial statements
- Consolidation methods: full consolidation, proportional consolidation, equity method
- Publication and control of the consolidated financial statements and notes.
Prerequisites
General bookkeeping
Final Objectives
Materials used
Teachers' course
Study costs
Market price for the copies.
Study guidance
Teaching Methods
Lectures - Case-studies - exercises
Assessment
First exam session: 100 % written exam
Second exam session: 100 % written exam
Examination Board Flemish Community (ditto regular student)
Lecturer(s)
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