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Konsernitilinpäätös ja kansainvälinen tilinpäätöskäytäntö (KD0259), 4 op
Basic information
| Course name: | Konsernitilinpäätös ja kansainvälinen tilinpäätöskäytäntö Consolidated Income Statements and International Accounting Stan |
| Course Winha code: | KD0259 |
| Kurre acronym: | |
| Credits: | 4 |
| Type and level of course: | Optional Studies |
| Year of study, semester or study period: | 2.year |
| Implementation: | Autumn semester |
| Semester: | 0607 |
| Language of tuition: | Suomi |
| Teacher: | Iiris Kähkönen |
| Final assessment: | Grading scale (0-5) |
Descriptions
Prerequisites
Course contents (core content level)
Corporate Financial Statement, targets for Corporate Financial Statement, group internal transactions, internal ownership, combined calculations, estimated tax liabilities and receivables, minority ownerships.
The basics of International Accounting Standards (IAS/IFRS) and knowledge of the appreciation and sectioning policies.
Course contents (additional)
Inclusion of foreign subsidiaries, partially owned companies.
How to apply the international accounting standards in companys financial statements.
Core content level learning outcomes (knowledge and understanding)
Student will be able to create group annual balanced sheet and profit and loss statements. He or she will also be familiar with elimination of profits in internal commercial transactions and elimination of mutual ownership. The student will learn how to create combined calculations and to calculate minority ownerships.
Student knows how to get more information of the international accounting standards and knows how to interpret them.
Core content level learning outcomes (skills)
The student will be able to create group annual reports and combine data from partially owned companies into a single balance sheet and profit and loss statements.
Students will practise their information acquisition skills, group work skills and problem solving skills.
Recommended reading
Tomperi: Kehittyvä kirjanpitotaito, Oy Edita Ab, 2006
Tomperi: Kehittyvä kirjanpitotaito - Harjoituskirja, Oy Edita Ab, 2006
Supplementary reading:
Ahti - Tikkanen - Viljanen: Konsernitilinpäätös, Tietosanoma oy, 2001
Leppiniemi: Liikekirjanpito, luku 16, WSOY Yritysonline
Teaching and learning strategies
Lectures, Individual research, reading, Assignments, Exam
Teaching methods and student workload
Lectures
Reports
Individual research, reading
Exam
Assessment weighting and grading
Exam 60 p
Assignments 40 p
Related competences of the degree programme
International competencies
Advanced business competencies
Personal development