Consolidated Financial Statements and International Accounting StandardsLaajuus (5 cr)
Course unit code: C-10126-AL00CJ73
General information
- Credits
- 5 cr
- Institution
- LAB University of Applied Sciences
Objective
The student is able to: - clarify the concepts and obligations related to the group - enter group eliminations and prepare the consolidated financial statements - combine associated companies and joint ventures in the consolidated financial statements - utilise standards related to international financial statements such as IFRS and US Gaap