Opinto-opas

Objective

On completion of the course the student will be able to eliminate internal transactions, unrealized profits, receivables and liabilities as well as the ownership between the group companies. The student will be able to separate minority interests. The student will be able to combine associated companies into the consolidated accounts.
On completion of the course the student will be familiar with the main principles of financial statements prepared in accordance with IFRS. The student will also understand the differences between IFRS and Finnish Accounting Standards as well as the valuation principles of IFRS.

Content

- Internal transactions and balances
- Unrealized profits
- Internal ownership
- Minority interests
- Appropriations
- Associated companies
- Background and development of international accounting standards
- Presentation of financial statements according to IAS/IFRS
- Main differences between FAS and IFRS

Location and time

Syksy 2021
Luennot torstaisin klo 14-16:45

Materials

Tomperi: Kehittyvä kirjanpitotaito, Oy Edita Ab, 2021
Tomperi: Kehittyvä kirjanpitotaito - Harjoituskirja, Oy Edita Ab, 2021

Haaramo, V., Palmuaro, S. & Peill, E. (2018). Pörssiyhtiön tilinpäätös. Alma Talent. https://metropolia.finna.fi/Record/3amk.270873

Materiaali Omassa

Teaching methods

Aktivoivat luennot
Ohjatut harjoitukset
Oppimistehtävät
Koe

Exam schedules

Koe 4.11.

1. uusinta 2.2.
2. uusinta 2.3.

Content scheduling

Konsernilaskentaosuus 2.9.-4.11.
Koe 4.11. luokka MMC232
IFRS-osuus 11.11.-9.12.
IFRS-raportin palautus vko 49

Further information

Kurssi toteutetaan lähiopetuksena, mutta koronatilanteen niin vaatiessa se voidaan muuttaa toteutettavaksi etäopetuksena.

Evaluation scale

0-5

Assessment criteria, satisfactory (1)

Students have achieved the course objectives fairly. Students will be able to identify, define and use the course subject area’s concepts and models. The student understands the criteria and principles of the expertise development.

Assessment criteria, good (3)

Students have achieved the course objectives well, even though the knowledge and skills need improvement on some areas. Students are able to define the course concepts and models and are able to justify the analysis. The student is able to apply their knowledge in leisure, study and work situations. The student understands the importance of expertise in the field of business and is able to analyze his/her own expertise.

Assessment criteria, excellent (5)

Students have achieved the objectives of the course with excellent marks. Students master commendably the course subject area’s concepts and models. Students are able to make justified and fluent analysis and to present concrete development measures. The students are well prepared to apply their knowledge in leisure, study and work situations. Students are able to analyze the business sector expertise and the evolvement of their own expertise.

Assessment criteria, approved/failed

Students have achieved the course objectives fairly. Students will be able to identify, define and use the course subject area’s concepts and models. The student understands the criteria and principles of the expertise development.

Assessment methods and criteria

Konsernilaskenta koe 30 %
Konsernilaskenta pistetehtävät 30 %
IFRS-osuus raporttitehtävä 25 %
IFRS-osuus pistetehtävät 15 %
Yhteensä 100 %

Opintojakson suorittaminen edellyttää kaikkien osuuksien suorittamista hyväksyttävästi (vähintään 50 % pisteistä).

Konsernilaskentaosuudesta on koe. IFRS-osuudessa kokeen korvaa raporttitehtävä.

Pistetehtävät palautetaan Omaan. Pistetehtävien tekemiseen tarvitset oppikirjaa (vähintään harjoituskirja). Pistetehtävistä saa pisteet, kun tehtävä on palautettu tehtynä Omaan ajoissa.

Arvosanan muodostuminen:

K5 90 - 100 % pisteistä
H4 80 - 89 % pisteistä
H3 70 - 79 % pisteistä
T2 60 - 69 % pisteistä
T1 50 - 59 % pisteistä

Mikäli arvosana on lähellä kahden arvosanan rajaa, niin korottavana tekijänä voidaan huomioida opintojaksopalautteen antamista ja tunneilla läsnäoloa.

Qualifications

Business Accounting 5 cr
Financial Accounting and Closing of the Accounts 5 cr