Academic Year/course:
2017/18
545 - Master's in Auditing
61453 - Business Combinations and Consolidation
Syllabus Information
Academic Year:
2017/18
Subject:
61453 - Business Combinations and Consolidation
Faculty / School:
109 - Facultad de Economía y Empresa
Degree:
545 - Master's in Auditing
ECTS:
6.0
Year:
1
Semester:
Second semester
Subject Type:
Compulsory
Module:
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5.1. Methodological overview
The course will be developed through classroom lectures and practical classes.
Given the operational nature of the subject ,theory sessions practical examples are also included , linking them to close to reality situations.
The practical classes will have an important software component . For the resolution of cases of software consolidation with support of computer equipment available
5.2. Learning tasks
• Attendance to theoretical classes
• Assistance to practical classes , computer support provided by
• Independent Study student and conducting written and / or oral
The course has a total of 60 contact hours . The sessions will take place in the classroom M4 Faculty of Economics and Business
5.3. Syllabus
LESSON 1: BUSINESS COMBINATIONS IN NIIF´3
LESSON 2: CONSOLIDATED FINANCIAL STATEMENTS IN NIIF´10
LESSON 3: THE REQUIREMENTS FOR CONSOLIDATED REPORTING IN SPAIN
LESSON 4: EQUITY METHOD (NIC´28 Y NIIF´11). SCOPE OF CONSOLIDATION IN THE SPANISH REGULATORY FRAMEWORK
LESSON 5: FISCAL CONSOLIDATION IN SPAIN
LESSON 6: PRESENTATION AND DISCLOSURES IN THE CONSOLIDATED FINANCIAL STATEMENTS
5.4. Course planning and calendar
The schedule of sessions will be made public on the website of the department:
http://contabilidadyfinanzas.unizar.es/masteres-universitarios/master-en-auditoria
The presentation of papers and other activities will be communicated by the professor , through appropriate means, during the development of the subject
5.5. Bibliography and recommended resources
- Álvarez Melcón, Sixto y Corona Romero, Enrique. Cuentas anuales consolidadas. Madrid, Ediciones Pirámide, 2011.
- Cóndor López, Vicente. Cuentas consolidadas: aspectos fundamentales en su elaboración. Instituto de Contabilidad y Auditoría de Cuentas, 1988.
- Lizanda Cuevas, José Manuel y Cabedo Toneu, Manuel. Consolidación contable y fiscal. Operaciones entre empresas del grupo. Centro de Estudios Financieros, 2015.
- Pulido, Antonio. Combinaciones de negocios y preparación de las cuentas anuales consolidadas. Madrid, Garceta, 2010.