Consolidated Financial Statement (3cr)
Course unit code: LL10034
General information
- Credits
- 3 cr
- Teaching language
- Finnish
- Responsible person
- Pekka Sivonen, Vastuuopettaja
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