Consolidated Financial Statements and International Accounting Standards IFRS (5 ECTS)
Code: LD00EH45-3002
General information
- Enrollment
- 02.05.2023 - 13.08.2023
- Registration for the implementation has ended.
- Timing
- 28.08.2023 - 22.12.2023
- Implementation has ended.
- Number of ECTS credits allocated
- 5 ECTS
- RDI portion
- 1 ECTS
- Mode of delivery
- On-campus
- Campus
- Leiritie 1
- Teaching languages
- Finnish
- Seats
- 20 - 35
- Degree programmes
- Economics and Business Administration
Implementation has 13 reservations. Total duration of reservations is 39 h 0 min.
Time | Topic | Location |
---|---|---|
Thu 31.08.2023 time 08:00 - 11:00 (3 h 0 min) |
Konsernitilinpäätös ja IFRS-tilinpäätös LD00EH45-3002 |
MMA118
IT-Tila
|
Thu 07.09.2023 time 08:00 - 11:00 (3 h 0 min) |
Konsernitilinpäätös ja IFRS-tilinpäätös LD00EH45-3002 |
MMA118
IT-Tila
|
Thu 14.09.2023 time 08:00 - 11:00 (3 h 0 min) |
Konsernitilinpäätös ja IFRS-tilinpäätös LD00EH45-3002 |
MMA118
IT-Tila
|
Thu 21.09.2023 time 08:00 - 11:00 (3 h 0 min) |
Konsernitilinpäätös ja IFRS-tilinpäätös LD00EH45-3002 |
MMA118
IT-Tila
|
Thu 28.09.2023 time 08:00 - 11:00 (3 h 0 min) |
Konsernitilinpäätös ja IFRS-tilinpäätös LD00EH45-3002 |
MMA118
IT-Tila
|
Thu 05.10.2023 time 08:00 - 11:00 (3 h 0 min) |
Konsernitilinpäätös ja IFRS-tilinpäätös LD00EH45-3002 |
MMA118
IT-Tila
|
Thu 12.10.2023 time 08:00 - 11:00 (3 h 0 min) |
Konsernitilinpäätös ja IFRS-tilinpäätös LD00EH45-3002 |
MMA118
IT-Tila
|
Thu 02.11.2023 time 08:00 - 11:00 (3 h 0 min) |
Konsernitilinpäätös ja IFRS-tilinpäätös LD00EH45-3002 |
MMA118
IT-Tila
|
Thu 09.11.2023 time 08:00 - 11:00 (3 h 0 min) |
Konsernitilinpäätös ja IFRS-tilinpäätös LD00EH45-3002 |
MMA118
IT-Tila
|
Thu 16.11.2023 time 08:00 - 11:00 (3 h 0 min) |
Konsernitilinpäätös ja IFRS-tilinpäätös LD00EH45-3002 |
MMA118
IT-Tila
|
Thu 23.11.2023 time 08:00 - 11:00 (3 h 0 min) |
Konsernitilinpäätös ja IFRS-tilinpäätös LD00EH45-3002 |
MMA118
IT-Tila
|
Thu 30.11.2023 time 08:00 - 11:00 (3 h 0 min) |
Konsernitilinpäätös ja IFRS-tilinpäätös LD00EH45-3002 |
MMA118
IT-Tila
|
Thu 07.12.2023 time 08:00 - 11:00 (3 h 0 min) |
Konsernitilinpäätös ja IFRS-tilinpäätös LD00EH45-3002 |
MMA118
IT-Tila
|
Learning outcomes
Upon completion of the course students will be familiar with the essential elements of consolidated financial statements. The student will be able to eliminate the margins of internal transactions and mutual ownership. The student will be able to recognize minority interests. The student will be able to combine affiliated companies. The student will be familiar with the essential principles of IFRS financial statements and understand the differences between an IFRS statement and Finnish financial statement practices
Content
- Consolidated financial statement
- IFRS statement
Prerequisites
Financial Statement Analysis or equivalent competences
Teaching methods
Activating lectures
Guided exercises
Learning tasks
Exam
Location and time
Autumn 2023
Learning materials and recommended literature
Material at Oma
Tomperi: Kehittyvä kirjanpitotaito, Oy Edita Ab, 2021
Tomperi: Kehittyvä kirjanpitotaito - Harjoituskirja, Oy Edita Ab, 2021
Virpi Haaramo, Sirkku Palmuaro ja Elina Peill: IFRS-raportointi (päivittyvä julkaisu). Alma Talent. https://verkkokirjahylly.almatalent.fi/teos/EAGBGXCTDG#kohta:IFRS-RAPORTOINTI/piste:tNT
Assessment methods and criteria
Grading the course
5 total points 90-100%
4 total points 80-89%
3 total points 70-79%
2 total points 60-69%
1 total points 50-49%
The student's completed other task, activity during the course and/or given course feedback can be taken into account as a factor that increases the grade.
Evaluation scale
0-5
Assessment criteria, satisfactory (1)
The student has achieved the course objectives fairly. The student 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)
The student has achieved the course objectives well, even though the knowledge and skills need improvement on some areas. The student is able to define the course concepts and models and are able to justify the analysis. The student is able to apply his/her 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)
The student has achieved the objectives of the course with excellent marks. The student masters commendably the course subject area’s concepts and models. The student is able to make justified and fluent analysis and to present concrete development measures. The student is well prepared to apply his/her knowledge in leisure, study and work situations. The student is able to analyze the business sector expertise and the development of his/her own expertise.
Assessment criteria, approved/failed
The student has achieved the course objectives fairly. The student 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.