Elective – consolidated accounts


Content, progress and pedagogy of the module

The consolidated accounts show an overall economic picture of a parent company and its subsidiaries, as if they constituted a single company. The consolidated accounts thus include the entire economic unit of which the management of the parent company has decision-making power.

Learning objectives


The student must through the module obtain knowlegde about: 

  • Knowledge of the purpose of the consolidated accounts.

  • Knowledge of the "sources of law" applicable in Denmark to the presentation of consolidated accounts.

  • Insight into the content of the theories/opinions/views on which consolidated accounts are based and the consequences of these for the consolidated accounts.


The student must through the module obtain skills in:

  • Describing the main differences between the rules of the Danish Financial Statements Act/Danish accounting standards and international accounting standards in connection with company amalgamations and subsequent consolidated accounts.


The student must through the module obtain competences to:

  • Preparing consolidated accounts on the day of the company amalgamation according to the acquisition method as well as the amalgamation method.

  • Preparing consolidated accounts at a later time than the amalgamation date based on reassessment, elimination and corrections of commonly occurring intra-group transactions.



Name of examElective – consolidated accounts
Type of exam
Written exam
Assessment7-point grading scale
Type of gradingInternal examination
Criteria of assessmentModule examinations are assessed according to the Danish 7-point grading scale. The grade 12 will be awarded to students who give an excellent performance and demonstrate that they have fulfilled the above objectives exhaustively or with few insignificant omissions. The grade 02 will be awarded to students who demonstrate that they have fulfilled the minimum acceptable level of the above learning objectives.

Facts about the module

Danish titleValgfrit - konsoliderede regnskaber
Module codeBAEBA201716
Module typeCourse
Duration1 semester
Language of instructionDanish
Location of the lectureCampus Aalborg
Responsible for the module


Study BoardStudy Board of Business Economics
DepartmentDepartment of Business and Management
FacultyThe Faculty of Social Sciences