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Normes comptables internationales de consolidation [ MGEST2142 ]


6.0 crédits ECTS  45.0 h   2q 

Teacher(s) Vessié Bénédicte ;
Language French
Place
of the course
Mons
Prerequisites

'Audit and inspection' option  

Main themes

Part 1: Legal and technical aspects  of consolidation
- The legal provisions;
- The general principles;
- The obligation to draw up consolidated accounts;
- The types of links between companies;
- The consolidation perimeter, the principles and exclusion from the perimeter;
- Consolidation methods;
- The treatment of equity securities: global integration, equity, proportionate consolidation
- Goodwill: Acquisition of shares of subsidiaries, revaluation of assets and liabilities, identification of new assets and liabilities.
- The standardisation of accounts of group companies: pre-consolidation adjustments;
- Elimination of intra-group transactions
- The conversion of foreign currency items for subsidiaries denominated in foreign currency;
- Deferred taxes.

Part 2: drafting consolidated financial statements, practical aspect
- Preparing consolidated financial statements;
- The consolidated management report;
- Consolidation in practice: the bundle.

Aims

 

This course aims to establish group accounts in accordance with the legal requirements of international standards (IAS/IFRS dedicated to consolidation).

 

Evaluation methods

Written examination

Teaching methods

- Lectures
- Exercises

Bibliography

 

- International Accountings Standards Board, International Financial Reporting Standards, Incorporating International Accounting Standards and Interpretations, London.
- Normes internationales d'information financière (2006), Consolidation du journal officiel de l'Union Européenne, Kluwer.
- WOLFGANG D., MISSONIER-PIERRA F. (2006), Comptabilité financière en IFRS, Pearson Education.
- WHITE A. (2003), La consolidation directe, De Boeck.

 

Cycle et année
d'étude
> Master [120] in Management
> Master [120] in Management
> Certificat en revisorat et expertise comptable
Faculty or entity
in charge
> BLSM


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