Détails

Faculté	Faculté des sciences économiques et sociales et du management
Domaine	Gestion d'entreprise
Code	UE-EGE.00068
Langues	Anglais
Type d'enseignement	Cours
Cursus	Master
Semestre(s)	SA-2026

Horaires et salles

Horaire résumé	Vendredi 09:15 - 13:00, Bi-mensuel paire, PER 21, salle C230 (Semestre d'automne) Vendredi 13:15 - 16:00, Bi-mensuel paire, PER 17, salle 001 (Semestre d'automne)
Heures par semaine	3

Enseignement

Enseignant·e·s	Kunz Alexis
Assistant·e·s	Demiri Zana Lami Jeta Vazquez Espinosa Diana de Figueiredo Ramos Sheida
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.
Objectifs de formation	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	Non
Est possible en ligne	Non
Hors domaine	Non
BeNeFri	Oui
Mobilité	Oui
UniPop	Non

Documents

Bibliographie

Textbook and material PowerPoint slides and assignment series are available on the moodle platform Baker Richard E., Lembke Valdean C., King Thomas E., Jeffrey Cynthia G. Advanced Financial Accounting, 8th edition, McGraw Hill, 2009. ISBN: 978-007-127616-0. IFRS – IFRS Foundation 2024 International Financial Reporting Standards, Consolidated without early application (Blue Book). Official pronouncements applicable on 1 January 2024. IFRS Foundation. ISBN: 978-1-914113-95-6. FER – Swiss GAAP FER 2023. Accounting and Reporting Recommendations, 2023. Students d'ont need to buy the books.

Examen écrit - SA-2026, Session d'hiver 2027

Date	11.01.2027 17:00 - 18:30
Mode d'évaluation	Par note
Description	Examination time: 90 Min. Closed book exam / examen sans annotation

Examen écrit - SP-2027, Session de rattrapage 2027

Date	26.08.2027 11:00 - 12:30
Mode d'évaluation	Par note
Description	Examination time: 90 Min. Closed book exam / examen sans annotation