Consolidated Financial Statements and International Accounting Standards (5 cr)
Code: AL00CJ73-3002
General information
Enrollment
20.11.2023 - 05.01.2024
Timing
08.01.2024 - 03.05.2024
Number of ECTS credits allocated
5 op
Virtual portion
5 op
Mode of delivery
Distance learning
Unit
Faculty of Business and Hospitality Management (LAB)
Campus
- Lappeenranta Campus
- E-campus
Teaching languages
- Finnish
Degree programmes
- Bachelor's Degree Programme in Business
Teachers
- Teija Launiainen
Scheduling groups
- Luennot 1 (Size: 0. Open UAS: 0.)
- Tentti 1 (Size: 0. Open UAS: 0.)
Groups
-
LLPRLII21SL
-
LLABTO23-24
Small groups
- Lecture 1
- Exam 1
Learning outcomes
The student is able to:
- clarify the concepts and obligations related to the group
- enter group eliminations and prepare the consolidated financial statements
- combine associated companies and joint ventures in the consolidated financial statements
- utilise standards related to international financial statements such as IFRS and US Gaap
Assessment scale
1-5