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Root number
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26532 |
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Semester
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FS2024 |
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Type of course
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Lecture |
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Allocation to subject
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Business Administration |
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Type of exam
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not defined |
| Title |
Advanced Group Accounting |
| Description |
The principal objective of this course is to deepen students’ education through the examination of more complex accounting issues related to firms organized in economic groups. The primary course objectives are the following:
1. Expand the technical proficiency in accounting for transactions involving mergers and acquisitions, affiliated businesses, and in the preparation of 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/FER, IFRS and US-GAAP.
An important supplementary objective is to develop students’ ability to research accounting pronouncements and to use their judgmental skills to provide opinions on the appropriate treatment for unfamiliar accounting problems.
All assignments are an integral part of the course and will be tested during the exam. The teaching assistant will assign an exercise task to each student. The students prepare the exercise tasks and are ready to present them in class (slide templates can be downloaded from the Ilias platform). Each student is required to have successfully presented at least one exercise task during class. Note that the presentation is a necessary precondition to take the final exam.
Each student submits its assigned exercise task according to the deadlines indicated in the assignment plan. Earlier submission is recommended to be able to incorporate the assistant’s feedback. A complete solution of each exercise task will be presented during class. In addition, students’ solutions will be posted on the Ilias platform. Note however that posted student solutions are not corrected by the assistant. Each student is responsible for incorporating the assistant’s and the professor’s feedback and for handing in a corrected version that can be posted on the Ilias platform. No solutions of exercises will be distributed.
Course Implementation: Professor and Assistant.
We reserve the right to make changes to the implementation details (type of course implementation). |
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ILIAS-Link (Learning resource for course)
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No registration/deregistration in CTS (Admission in ILIAS possible).
ILIAS
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Link to another web site
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| Lecturers |
Prof. Dr.
Alexis H. Kunz, Institute for Accounting and Controlling, Financial Accounting ✉
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ECTS
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4.5 |
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Recognition as optional course possible
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No |
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Grading
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1 to 6 |
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| Dates |
Friday 09:15-12:00 Weekly
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Thursday 6/6/2024 13:30-15:15
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Thursday 12/9/2024 15:30-17:15
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| Rooms |
Seminarraum 107, Engehalde, E8
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Hörraum 114, Hauptgebäude H4
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| External rooms |
Engehalde, E8 - Hörsaal 1 (001)
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Engehalde, E8 - Hörsaal 2 (002)
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| Students please consult the detailed view for complete information on dates, rooms and planned podcasts. |
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