Group Accounting
BASIC DATA
course listing
A - main register
course code
MMA5010
course title in Estonian
Kontserniarvestus
course title in English
Group Accounting
course volume CP
-
ECTS credits
6.00
to be declared
yes
fully online course
not
assessment form
Examination
teaching semester
spring
language of instruction
Estonian
English
Study programmes that contain the course
code of the study programme version
course compulsory
yes
Structural units teaching the course
MM - Department of Business Administration
Timetable link
Version:
VERSION SPECIFIC DATA
course aims in Estonian
Anda põhjalik ülevaade kontsernide tekkest, arvestusmeetoditest, konsolideerimisest.
course aims in English
To inform students about the emergence of groups, accounting methods and the consolidation process.
learning outcomes in the course in Est.
Õppeaine läbinud üliõpilane:
1. analüüsib kontserni kui terviku finantsaruannete esitamise vajalikkust;
2. eristab investeeringute kajastamise meetodeid konsolideerimata ja konsolideeritud finantsaruannetes;
3. koostab konsolideeritud finantsaruandeid omandamise päeval ja omandamise järgselt;
4. võrdleb konsolideerimise põhimõtteid ja meetodeid Eesti finantsaruandluse standardi (EFS) ning rahvusvaheliste finantsaruandluse standardite (IFRS) järgi;
5. selgitab grupisiseste tehingute elimineerimise vajadust.
1. analüüsib kontserni kui terviku finantsaruannete esitamise vajalikkust;
2. eristab investeeringute kajastamise meetodeid konsolideerimata ja konsolideeritud finantsaruannetes;
3. koostab konsolideeritud finantsaruandeid omandamise päeval ja omandamise järgselt;
4. võrdleb konsolideerimise põhimõtteid ja meetodeid Eesti finantsaruandluse standardi (EFS) ning rahvusvaheliste finantsaruandluse standardite (IFRS) järgi;
5. selgitab grupisiseste tehingute elimineerimise vajadust.
learning outcomes in the course in Eng.
After completing this course, the student:
1. analyses the need for the presentation of consolidated statements by a group;
2. distinguishes between investment recognition methods in separate and consolidated financial statements;
3. prepares consolidated financial statements on the date of acquisition and after acquisition;
4. compares the principles and methods of consolidation in accordance with the Estonian Financial Reporting Standard (EFS) and the International Financial Reporting Standards (IFRS);
5. explains why it is necessary to eliminate intra-group transactions.
1. analyses the need for the presentation of consolidated statements by a group;
2. distinguishes between investment recognition methods in separate and consolidated financial statements;
3. prepares consolidated financial statements on the date of acquisition and after acquisition;
4. compares the principles and methods of consolidation in accordance with the Estonian Financial Reporting Standard (EFS) and the International Financial Reporting Standards (IFRS);
5. explains why it is necessary to eliminate intra-group transactions.
brief description of the course in Estonian
Äriühendluste teke ja areng. Rahvusvahelised standardid investeeringute kajastamisest ja konsolideerimisest. Investeeringute ja äriühendluste kajastamise meetodid. Hinnaerinevuse olemus ja jaotamine. Finantsaruannete konsolideerimine omandamisel. Konsolideeritud aruanded pärast omandamist. Realiseerimata kasumi elimineerimine kontsernisisesel müügil. Kontsernisisese materiaalse põhivara müügitulemi elimineerimine. Osaluse muutumine. Kaudne ja vastastikune osalus. Konsolideeritud finantsaruannete alternatiivvariandid.
brief description of the course in English
Emergence and development of groups. International Financial Reporting Standards about group accounting. Methods for accounting for investments. Cost allocation principles. Consolidation of financial statements on the day of acquisition. Consolidation of financial statements in future periods. Elimination of intercompany sales of fixed assets. Changes in ownership. Direct and indirect ownership.
type of assessment in Estonian
Lõpphinne kujuneb kodutööde (40%) ja kirjaliku eksamitöö (60%) tulemusel.
type of assessment in English
Homework (40%), exam (60%).
independent study in Estonian
Kodutöö ülesannete lahendamine.
independent study in English
Homework on the basis of group accounting.
study literature
Ingliskeelsed raamatud märksõnaga "Advanced Accounting".
study forms and load
daytime study: weekly hours
4.0
session-based study work load (in a semester):
lectures
2.0
lectures
-
practices
0.0
practices
-
exercises
2.0
exercises
-
lecturer in charge
-
LECTURER SYLLABUS INFO
semester of studies
teaching lecturer / unit
language of instruction
Extended syllabus
2024/2025 spring
Juta Tikk, MM - Department of Business Administration
Estonian