Advanced Group Accounting

  • Teaching

    Details

    Faculty Faculty of Management, Economics and Social Sciences
    Domain Business Administration
    Code UE-EGE.00068
    Languages English
    Type of lesson Lecture
    Level Master
    Semester SA-2022

    Schedules and rooms

    Summary schedule Friday 09:15 - 12:00, Bi-mensuel paire (Autumn semester)
    Friday 13:15 - 16:00, Bi-mensuel paire (Autumn semester)
    Hours per week
    		3

    Teaching

    Teachers
    Assistants
    Description 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.
    Training objectives 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.
    Softskills
    		No
    Off field
    		No
    BeNeFri
    		Yes
    Mobility
    		Yes
    UniPop
    		No

    Documents

    Bibliography course folder on moodle
  • Dates and rooms
    Date Hour Type of lesson Place
    23.09.2022 09:15 - 12:00 Cours PER 21, Room C230
    23.09.2022 13:15 - 16:00 Cours PER 21, Room F205
    07.10.2022 09:15 - 12:00 Cours PER 21, Room C230
    07.10.2022 13:15 - 16:00 Cours PER 21, Room F205
    21.10.2022 09:15 - 12:00 Cours PER 21, Room C230
    21.10.2022 13:15 - 16:00 Cours PER 21, Room F205
    04.11.2022 09:15 - 12:00 Cours PER 21, Room C230
    04.11.2022 13:15 - 16:00 Cours PER 21, Room F205
    18.11.2022 09:15 - 12:00 Cours PER 21, Room C230
    18.11.2022 13:15 - 16:00 Cours PER 21, Room F205
    02.12.2022 09:15 - 12:00 Cours PER 21, Room C230
    02.12.2022 13:15 - 16:00 Cours PER 21, Room F205
    16.12.2022 09:15 - 12:00 Cours PER 21, Room C230
    16.12.2022 13:15 - 16:00 Cours PER 21, Room F205
  • Assessments methods

    Written exam - SA-2022, Session d'hiver 2023

    Date 12.01.2023 11:00 - 12:30
    Assessments methods By rating
    Descriptions of Exams

    Examination time: 90 Min.

    Closed book exam / examen sans annotation

    Written exam - SP-2023, Session de rattrapage 2023

    Date 25.08.2023 14:00 - 15:30
    Assessments methods By rating
    Descriptions of Exams

    Examination time: 90 Min.

    Closed book exam / examen sans annotation
  • Assignment
    Valid for the following curricula:
    BeNeFri - Sciences économiques et sociales
    Version: 2018/SP_V01_SES_BeNeFri
    Course > Master course offering for BeNeFri Students
    Complementary learnings in SES or mobility students
    Version: ens_compl_ses
    Mster course offering for Mobility Students
    Doc - Business Informatics
    Version: 20210713
    Elective courses > Wahlkurse UNIFR
    Doc - Economics
    Version: 2002/SA_V01
    Cours a choix > Wahlkurse UNIFR
    Doc - Economie quantitative
    Version: 2002/SA_V01
    Cours a choix > Wahlkurse UNIFR
    Doc - Management
    Version: 2002/SA_V01
    Cours a choix > Wahlkurse UNIFR
    Doc - Management in Nonprofit-Organisation
    Version: 2002/SA_V01_60ECTS Théoriques
    Elective courses > Wahlkurse UNIFR
    Doc - Sciences sociales
    Version: 2002/SA_V01
    Cours a choix > Wahlkurse UNIFR
    Doc - Sciences économiques et sociales
    Version: 2002/SA_V01
    Cours a choix > Wahlkurse UNIFR
    Ma - Accounting and Finance - 90 ECTS
    Version: 2021/SA_V01
    Course - 72 ECTS > Accounting and control Module: the two compulsory courses and at least one of the 3 core courses https://www.unifr.ch/bwl/en/studies/master/master-in-accounting-and-finance.html must be validated > ACC: Accounting and Control
    Course - 72 ECTS > Minimum 0 / maximum 1 optional master course offered at the University of Fribourg, if 72 ECTS not yet reached in the above modules > SES Master level courses
    Ma - Business Communication : Business Informatics - 90 ECTS
    Version: 2020/SA_V02
    Courses - 60 ECTS > Option Group > Information Management > Cours > Modules management > ACC: Accounting and Control
    Ma - Business Informatics - 90 ECTS
    Version: 2020/SA-v01
    Classes - min. 45 ECTS > Modules management - max. 15 ECTS > ACC: Accounting and Control
    Ma - Communication and Media Research - 90 ECTS
    Version: 2015/SA_V01
    Courses - 60 ECTS > Inter- and Transdisciplinary Perspectives > SES Master level courses
    Ma - Communication and Society - 90 ECTS
    Version: 2021/SA_V03
    Forschungsbereiche > Inter- & Transdisciplinary Perspectives
    Ma - Economics - 90 ECTS
    Version: 2021/SA_V04
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Public Economics and Policy > Elective courses in Public Economics and Policy > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Business Economics > Elective courses in Business Economics > Wahlkurse der SES-Fakultät - max. 15 ECTS > SES Master level courses
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Quantitative Economics > Elective courses in Quantitative Economics > Courses from the SES faculty - max. 15 ECTS > SES Master level courses
    Le choix de l'option se fait par l'inscription au premier cours dans l'une des options possibles. > Sustainable Development and Social Responsibility > Elective courses in Sustainable Development and Social Responsibility > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses
    Course selection for the Master WITHOUT options > Elective courses > Elective courses of the SES Faculty - max. 15 ECTS > SES Master level courses
    Ma - European Business - 90 ECTS
    Version: 2017/SA_v01
    Courses - 63 ECTS > Modules - Min one extra module with 12 ECTS > One complete module taken from the following list > ACC: Accounting and Control
    Courses - 63 ECTS > Additional courses: Any Master courses of the Faculty of Economics and Social Sciences, as well as maximum 9 ECTS from all Master programmes of the University. > SES Master level courses
    Ma - Information Management - 90 ECTS
    Version: 2019/SA_V01
    Classes - min. 45 ECTS > Modules management - max. 15 ECTS > ACC: Accounting and Control
    Ma - International and European Business - 90 ECTS
    Version: 2021/SA_V01
    Courses > Additional courses: Any Master courses of the Faculty of Economics and Social Sciences, as well as maximum 9 ECTS from all Master programmes of the University. > SES Master level courses
    Courses > Modules > One complete module taken from the following list > Groupe d'élément de validation du Module ACC > ACC: Accounting and Control
    Ma - Management - 90 ECTS
    Version: 2021/SA_V01
    Courses: min. 72 ECTS > Elective Courses : max. 18 ECTS > SES Master level courses
    Courses: min. 72 ECTS > Modules - min 54 ECTS > Groupe d'élément de validation du Module ACC > ACC: Accounting and Control
    Ma - Management - 90 ECTS [MA]
    Version: 2017/SA_v01
    Courses: min. 63 ECTS > Cours facultatifs : max. 18 ECTS > SES Master level courses
    Courses: min. 63 ECTS > 3 modules with min 12 ECTS each > ACC: Accounting and Control
    Ma - Marketing - 90 ECTS
    Version: 2021/SA_V02
    Courses > Elective Master courses from the whole university > SES Master level courses
    MiMa - Business Informatics - 30 ECTS
    Version: 2020/SA_V01
    Cours > Modules management > ACC: Accounting and Control
    MiMa - Gestion d'entreprise - 30 ECTS
    Version: 2021/SA_V01
    Elective courses - 30 ECTS > ACC: Accounting and Control