Artesis Plantijn Hogeschool Antwerpen
Business en Recht
Consolidation_AF41796/3519/2526/1/60
Study guide

Consolidation_AF

41796/3519/2526/1/60
Academic year 2025-26
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: Van den Bruel Tim
Languages: Dutch
Scheduled for: Semester 1
This course unit is marked out of 20 (rounded to an integer).
Possible deadlines for learning account: 01.12.2025 (1st semester)
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 AND previously registered for Financial management_AF AND previously registered for Internal control_AF.

Learning outcomes (list)

OLR AF 1 The Bachelor BM/AF has an understanding of tax, parafiscal, legal and accounting regulations and processes, general business and organisational processes and their interrelationships, and can apply this understanding in a broad, globalised, changing and (inter)national context.
You understand the current regulations of financial and non-financial reporting of enterprise groups.
You analyze based on existing legislation whether a corporate group needs to consolidate.
You define the consolidation methods to be used within a corporate group on the basis of affiliations, legislation, etc.
You will explain the basic principles of consolidation methods in an enterprise group.
You consolidate apart from accounting the financial statements of companies in a corporate group as mandated by legislation.
You consolidate in an accounting manner financial statements of companies in a corporate group as mandated by legislation.
You critically review consolidated financial statements.
You explain when Belgian law and when another law can or should be applied in consolidation.
You understand the differences between the presentation of consolidated financial statements under Belgian law and under IFRS law.

Study material (list)

Mandatory€ 45,00
  • Author: Carine Coppens, Mario Dekeyser
(course) material on the electronic learning platform digitapMandatory
  • Author: lector

Educational organisation (list)

Exam duration
Estimated time for testing2,00 hours
Learning Activities
Lectures and / or tutorials24,00 hours
Work time outside of contact hours52,00 hours

Evaluation (list)

Evaluation(s) for first exam chance
MomentForm%Remark
1st examination periodKnowledge and comprehension test during the examination series100,00Aanvullende instructies op Digitap
Evaluation(s) for re-sit exam
MomentForm%Remark
2nd examination periodKnowledge and comprehension test during the examination series100,00Aanvullende instructies op Digitap