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.
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 exam||Elective – consolidated accounts|
|Type of exam|
|Assessment||7-point grading scale|
|Type of grading||Internal examination|
|Criteria of assessment||The criteria of assessment are stated in the Examination Policies and Procedures|
|Danish title||Valgfrit - konsoliderede regnskaber|
|Language of instruction||Danish|
|Location of the lecture||Campus Aalborg|
|Responsible for the module|
|Study Board||Study Board of Business Economics|
|Department||AAU Business School|
|Faculty||The Faculty of Social Sciences|