Details

Fakultät	Wirtschafts- und Sozialwissenschaftliche Fakultät
Bereich	Betriebswirtschaftslehre
Code	UE-EGE.00068
Sprachen	Englisch
Art der Unterrichtseinheit	Vorlesung
Kursus	Master
Semester	HS-2022

Zeitplan und Räume

Vorlesungszeiten	Freitag 09:15 - 12:00, Gerade Wochen (Herbstsemester) Freitag 13:15 - 16:00, Gerade Wochen (Herbstsemester)
Stunden pro Woche	3

Unterricht

Dozenten-innen	Kunz Alexis
Assistenten	Demiri Zana Lami Jeta
Beschreibung	This is an advanced course in group accounting and consolidation. The principal objective is to continue students’ education in this field through an examination of more complex accounting issues. The main course objectives are the following: 1. Develop the conceptual understanding of and appreciation for the significant accounting and reporting requirements pertaining to consolidated or affiliated enterprises and foreign currency transactions and translations on consolidated financial statements. 2. Improve the ability to interpret and use financial statements describing the financial condition and operating result of affiliated business entities, including multinational organizations. 3. Develop a thorough understanding of different national and international accounting regulations with respect to group accounting, in particular to Swiss GAAP RCP, IFRS and in part to US-GAAP. 4. Expand the technical proficiency in accounting for transactions involving partnerships and affiliated business enterprises and in the preparation of consolidated financial statements.
Lernziele	The objective is to develop a sound conceptual understanding of and appreciation for the significant national and international accounting and reporting requirements pertaining to business combinations and their affiliated entities.
Soft Skills	Nein
ausserhalb des Bereichs	Nein
BeNeFri	Ja
Mobilität	Ja
UniPop	Nein

Dokument

Bibliographie

course folder on moodle

Schriftliche Prüfung - HS-2022, Wintersession 2023

Datum	12.01.2023 11:00 - 12:30
Bewertungsmodus	Nach Note
Beschreibung	Examination time: 90 Min. Closed book exam / examen sans annotation

Schriftliche Prüfung - FS-2023, Wiederholungssession 2023

Datum	25.08.2023 14:00 - 15:30
Bewertungsmodus	Nach Note
Beschreibung	Examination time: 90 Min. Closed book exam / examen sans annotation