Consolidated Financial Statements and International Accounting Standards (5 cr)
Code: AL00CJ73-3003
General information
Enrollment
20.11.2024 - 03.01.2025
Timing
01.01.2025 - 31.05.2025
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
E-campus
Teaching languages
- Finnish
Seats
20 - 50
Degree programmes
- Complementary competence, Bachelor's (in Finnish)
Teachers
- Teija Launiainen
Scheduling groups
- Luennot 1 (Size: 1. Open UAS: 0.)
- Tentti 1 (Size: 1. Open UAS: 0.)
- Verkkoluento 1 (Size: 1. Open UAS: 0.)
- Avoimen ammattikorkeakoulun kiintiö (Size: 10. Open UAS: 10.)
Groups
-
LLABTO24-25
-
LLPRLII22SL
Small groups
- Lecture 1
- Exam 1
- Online lecture 1
- Open UAS quota
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