Consolidated financial statements present the overall financial picture of a parent company and its subsidiaries as if they were a single entity. The aim of the module is to give those familiar with financial reporting in individual companies an introduction to consolidated accounts.
The main emphasis of the module is explaining the basic elements of group formation and consolidation with reference to the key rules (principles) contained in the Danish and international regulations on the presentation of consolidated financial statements.
The objective is that the student after the module possesses the necessary knowledge on:
The objective is that the student after the module possesses the necessary skills in:
The objective is that the student after the module possesses the necessary competences in:
For information see § 17.
|Name of exam||Consolidated Financial Accounting|
|Type of exam|
Written examIndividual examination.
|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|
|Language of instruction||Danish|
|Location of the lecture||Campus Aalborg|
|Responsible for the module|
|Study Board||Study Board of Economics and Business Administration|
|Department||AAU Business School|
|Faculty||Faculty of Social Sciences and Humanities|