Syllabus Information

5.1. Methodological overview

The learning process that has been designed for this subject is based on:

• Theoretical and practical classes are necessaries for understanding the basics of subject of consolidation. The teacher will use during these sessions transparencies with outlines, summaries and examples that will be available to students.
• In the process of learning, study and individual student effort are required.

5.2. Learning tasks

The program that is offered for students to help achieve the expected results includes the following activities:

• Attendance to classes. Resolution of practical exercises previously worked by the student.
• Independent study of the student and the conducting of written practice.

5.3. Syllabus

Lesson 1º— BUSINESS COMBINATIONS AND GROUP OF COMPANIES

                      1.1. Business Combinations in the accounting standards

                      1.2. The need to prepare consolidated reporting

                      1.3. Defining a group of companies

Lesson 2º— CONSOLIDATED FINANCIAL REPORTING

                      2.1. Defining a group of companies in regulation national e international regulation

                      2.2. The requirements for consolidated reporting

                      2.3. Scope of consolidation

Lesson 3º—THE PROCESS FOR PREPARING CONSOLIDATED FINANCIAL STATEMENTS

                      3.1. Delimitation of the reporting entity and organiztion of information

                      3.2. Phases for preparing consolidated statements  

Lesson 4º—THE CONSOLIDATION METHOD

                      4.1. Homogenization of the information 

                      4.2. The aggregation phase

                      4.3. The eliminations phase

                             4.3.1. Elimination of the investment in the subsidiary   

                             4.3.2. Elimnation of items intragroup

                             4.3.3. Elimination of intragroup transactions

Lesson 5º—OTHER METHODS OF CONSOLIDATION

                     5.1. General characteristics

                     5.2. Technicalities of the accounting methods

Lesson 6º— CONSOLIDATED FINANCIAL STATEMENTS

                    6.1. General Issues

                    6.2. Standards for preparing the consolidated financial statements

                    6.3. Consolidated statements of financial position

                    6.4. Consolidated income statements

                    6.5. Consolidated statement of changes in equity

                    6.6. Consolidated statements of cash flows

                    6.7. Notes to the consolidated financial statements

5.4. Course planning and calendar

The schedule of sessions will be made public on the website of the center, testing and other activities will be communicated by the responsible teacher through appropriate means.