Consolidated Financial StatementLaajuus (3 cr)
Code: LL10034
Credits
3 op
Teaching language
- Finnish
Responsible person
- Pekka Sivonen
Objective
A student knows principles to form a consolidated company and the essential content of consolidated financial statements
A student is able to prepare financial statements of a small consolidated company
Content
- Definition of a consolidated company
- Principles of preparing consolidated financial statements
- Eliminations in consolidation
- Minority share accounting
- Associated companies
- Changes of group structure
Enrollment
01.10.2024 - 31.10.2024
Timing
13.03.2025 - 16.05.2025
Number of ECTS credits allocated
3 op
Mode of delivery
Contact teaching
Campus
Wärtsilä Campus Karjalankatu 3
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Degree Programme in Business Economics
Teachers
- Pekka Sivonen
Teacher in charge
Pekka Sivonen
Groups
-
LLAS23BBA, Business Economics, Blended learning, Fall, 2023
Objective
A student knows principles to form a consolidated company and the essential content of consolidated financial statements
A student is able to prepare financial statements of a small consolidated company
Content
- Definition of a consolidated company
- Principles of preparing consolidated financial statements
- Eliminations in consolidation
- Minority share accounting
- Associated companies
- Changes of group structure
Evaluation scale
H-5
Enrollment
01.10.2024 - 31.10.2024
Timing
13.03.2025 - 09.05.2025
Number of ECTS credits allocated
3 op
Mode of delivery
Contact teaching
Campus
Wärtsilä Campus Karjalankatu 3
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Degree Programme in Business Economics
Teachers
- Pekka Sivonen
Teacher in charge
Pekka Sivonen
Groups
-
LLNS23BBA, Business Economics, Full-time studies, Fall, 2023
Objective
A student knows principles to form a consolidated company and the essential content of consolidated financial statements
A student is able to prepare financial statements of a small consolidated company
Content
- Definition of a consolidated company
- Principles of preparing consolidated financial statements
- Eliminations in consolidation
- Minority share accounting
- Associated companies
- Changes of group structure
Evaluation scale
H-5
Enrollment
01.10.2023 - 31.10.2023
Timing
13.03.2024 - 02.06.2024
Number of ECTS credits allocated
3 op
Mode of delivery
Contact teaching
Campus
Wärtsilä Campus Karjalankatu 3
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Degree Programme in Business Economics
Teachers
- Pekka Sivonen
Teacher in charge
Pekka Sivonen
Groups
-
LLAS22BBA, Business Economics, Blended learning, Fall, 2022
Objective
A student knows principles to form a consolidated company and the essential content of consolidated financial statements
A student is able to prepare financial statements of a small consolidated company
Content
- Definition of a consolidated company
- Principles of preparing consolidated financial statements
- Eliminations in consolidation
- Minority share accounting
- Associated companies
- Changes of group structure
Evaluation scale
H-5
Enrollment
01.10.2023 - 31.10.2023
Timing
08.01.2024 - 02.06.2024
Number of ECTS credits allocated
3 op
Mode of delivery
Contact teaching
Campus
Wärtsilä Campus Karjalankatu 3
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Degree Programme in Business Economics
Teachers
- Pekka Sivonen
Teacher in charge
Pekka Sivonen
Groups
-
LLNS22BBA, Business Economics, Full-time studies, Fall, 2022
Objective
A student knows principles to form a consolidated company and the essential content of consolidated financial statements
A student is able to prepare financial statements of a small consolidated company
Content
- Definition of a consolidated company
- Principles of preparing consolidated financial statements
- Eliminations in consolidation
- Minority share accounting
- Associated companies
- Changes of group structure
Evaluation scale
H-5