6 ECTS credits
150 h study time

Offer 2 with catalog number 4001667FNR for all students in the 2nd semester at a (F) Master - specialised level.

Semester
2nd semester
Enrollment based on exam contract
Impossible
Grading method
Grading (scale from 0 to 20)
Can retake in second session
Yes
Enrollment Requirements
Studenten die dit opleidingsonderdeel opnemen, moeten minstens ingeschreven of geslaagd zijn voor ‘Jaarrekeninganalyse en Auditing’.
Taught in
Dutch
Faculty
Faculty of Social Sciences & SolvayBusinessSchool
Department
Business
Educational team
Joël Branson (course titular)
Stefanie Ceustermans
Activities and contact hours

20 contact hours Lecture
22 contact hours Seminar, Exercises or Practicals
138 contact hours Independent or External Form of Study
Course Content

I. Financial assets and individual financial statements
II. Associates and subsidiaries in the consolidated financial statements
A. Full consolidation

  1. Acquisition
  2. After acquisition
  3. Intragroup eliminations
  4. Non controlling interests
  5. Consolidation differences

B. Proportional consolidation

C. Equity method

D. Historical Cost Evaluation

Course material
Digital course material (Required) : Cases en de oplossingen van de tijdens de oefeningensessies behandelde problemen, Canvas
Additional info

Study material: De geconsolideerde jaarrekening (author Joël Branson), published via Canvas.

Complementary study material will be available via the electronic learning environment Canvas. This material includes slide presentations of the lectures, cases and model solutions for cases and sample exams.

Learning Outcomes

General competencies

- Understanding the need for consolidated financial statements
- Understanding the different consolidation methods
- Mastering the different consolidation techniques

Grading

The final grade is composed based on the following categories:
Written Exam determines 100% of the final mark.

Within the Written Exam category, the following assignments need to be completed:

  • Written Exam with a relative weight of 100 which comprises 100% of the final mark.

    Note: If the number of students falls below 5, the examination approach changes: written preparation with only exercises + oral examination.

Additional info regarding evaluation

Written examination (theory, short exercises and an integrated case).

If the number of students falls below 5, the examination approach changes as follows: written preparation with only exercises + oral examination.

Allowed unsatisfactory mark
The supplementary Teaching and Examination Regulations of your faculty stipulate whether an allowed unsatisfactory mark for this programme unit is permitted.

Academic context

This offer is part of the following study plans:
Master of Business Engineering: Standaard traject (only offered in Dutch)
Master of Business Economics: Standaard traject (only offered in Dutch)
Master of Teaching in Economics: standaard traject (90 ECTS, Etterbeek) (only offered in Dutch)