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.
I. Financial assets and individual financial statements
II. Associates and subsidiaries in the consolidated financial statements
A. Full consolidation
B. Proportional consolidation
C. Equity method
D. Historical Cost Evaluation
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.
- Understanding the need for consolidated financial statements
- Understanding the different consolidation methods
- Mastering the different consolidation techniques
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 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.
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)