Consolidated Financial Statement | Study Guide, Karelia

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Consolidated Financial Statement (3 cr)

Code: LL10034-3001

General information

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

LLNS22
BBA, 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