Advanced Group Accounting
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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
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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 ControlCourse - 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 coursesLe 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 coursesLe 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 coursesLe 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 coursesCourse 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 ControlCourses - 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 coursesCourses > 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 coursesCourses: 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 coursesCourses: 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