Artesis Plantijn Hogeschool Antwerpen
Business en Recht
Consolidation39641/3368/2425/1/72
Study guide

Consolidation

39641/3368/2425/1/72
Academic year 2024-25
Is found in:
  • Bachelor of Business Management, programme stage 3
    Choice option within specialisation:
    • Accountancy within Accountancy and Tax
This is a single course unit.
Study load: 3 credits
Teaching staff: Lkiya Chakir
Languages: Dutch
Scheduled for: Semester 1
This course unit is marked out of 20 (rounded to an integer).
Possible deadlines for learning account: 15.10.2024 ()
Re-sit exam: is possible.
Possibility of deliberation/tolerance: This course unit is eligible for deliberation/tolerance according to the criteria as determined by the degree programme you are enrolled in.
Total study time: 78,00 hours

Prerequisites

being enrolled for at least 60 ects credits in programme part (year) 1.

Learning outcomes (list)

OLR AF 1.0 - The bachelor BM/AF has insights in fiscal, parafiscal, legal and accountancy rules and processes, in general corporate organisational processes as well as in their interconnection, and can consequently apply these insights in a broad, globalised and changing (inter)national context.
You consolidate apart from accounting the financial statements of companies in a corporate group as mandated by legislation.
You will explain the basic principles of consolidation methods in an enterprise group.
You define the consolidation methods to be used within a corporate group on the basis of affiliations, legislation, etc.
You analyze based on existing legislation whether a corporate group needs to consolidate.
You understand the current regulations of financial and non-financial reporting of enterprise groups.
You understand the differences between the presentation of consolidated financial statements under Belgian law and under IFRS law.
You explain when Belgian law and when another law can or should be applied in consolidation.
You critically review consolidated financial statements.
You consolidate in an accounting manner financial statements of companies in a corporate group as mandated by legislation.

Study material (list)

Mandatory
  • Author: lector

Educational organisation (list)

Learning Activities
Lectures and / or tutorials24,00 hours
Work time outside of contact hours54,00 hours

Evaluation (list)

Evaluation(s) for first exam chance
MomentForm%Remark
Eerste examenperiodeKnowledge and comprehension test once during class weeks100,00
Evaluation(s) for re-sit exam
MomentForm%Remark
2nd examination periodKnowledge and comprehension test once during class weeks100,00