Objectives and competences
Students systematically enhance their knowledge in the field of financial accounting and financial accounting analysing with specific knowledge about group accounting. They acquire basic theoretical and methodical knowledge in the field of group accounting with the aim to gain the ability in order to solve basics consolidation problems and to prepare consolidated financial statements.
Content (Syllabus outline)
• Definitions of a group and other forms of a grouping
• Basic characteristic of accounting information’s for the group managerial support and external reporting
• Consolidation theories and methods
• Consolidation law and other professional regulation for the consolidation
• Preparing consolidated financial statements (SAS/IFRS)
• Consolidated annual report
• Organizational requirements in preparing Consolidated Financial Statements
• Analyzing of Consolidated Financial Statements
Learning and teaching methods
- lecturing,
- case studies,
- guest lectures;
- seminar project,
- team work.
- individual work
- individual studies
Intended learning outcomes - knowledge and understanding
Student:
1.Systematically identifies and analyzes economic categories for the purposes of consolidation by integrating theoretical knowledge and practical examples. (PILO 1a).
2.Critically evaluates and deeply understands the consolidation theories, consolidation methods, consolidation tools, their impact on the presentation of financial position, and business performance of international companies (PILO 2a, PILO 2b).
3.Demonstrates appropriate knowledge of consolidation procedures for the needs of international groups and the preparation of consolidated financial statements (PILO 2b)
4.Can critically evaluate consolidation issues using advanced research methodologies. (PILO 2c)
5.Demonstrates skills in solving consolidation problems, mastering the use of research methodology (qualitative and/or quantitative methods) suitable for researching specific issues (PILO 3a).
6.Effectively communicates ideas, results, and defends their business and tax solutions. (PILO 3b)
7.Develops teamwork skills in solving problems (short tasks) in the field of consolidation and improves communication and collaborative skills within the team. (PILO 3c)
8.Is able to identify and diagnose ethical issues and make ethically responsible professional decisions. (PILO 4a)
The PILO label (i.e., Programme Intended Learning Outcomes) defines the contribution of each listed intended learning outcome of a course towards achieving the general and/or subject-specific competencies or learning outcomes acquired through the programme.
Intended learning outcomes - transferable/key skills and other attributes
Student:
1.Systematically identifies and analyzes economic categories for the purposes of consolidation by integrating theoretical knowledge and practical examples. (PILO 1a).
2.Critically evaluates and deeply understands the consolidation theories, consolidation methods, consolidation tools, their impact on the presentation of financial position, and business performance of international companies (PILO 2a, PILO 2b).
3.Demonstrates appropriate knowledge of consolidation procedures for the needs of international groups and the preparation of consolidated financial statements (PILO 2b)
4.Can critically evaluate consolidation issues using advanced research methodologies. (PILO 2c)
5.Demonstrates skills in solving consolidation problems, mastering the use of research methodology (qualitative and/or quantitative methods) suitable for researching specific issues (PILO 3a).
6.Effectively communicates ideas, results, and defends their business and tax solutions. (PILO 3b)
7.Develops teamwork skills in solving problems (short tasks) in the field of consolidation and improves communication and collaborative skills within the team. (PILO 3c)
8.Is able to identify and diagnose ethical issues and make ethically responsible professional decisions. (PILO 4a)
The PILO label (i.e., Programme Intended Learning Outcomes) defines the contribution of each listed intended learning outcome of a course towards achieving the general and/or subject-specific competencies or learning outcomes acquired through the programme.
Readings
Obvezna literatura:
• PODGORELEC, Peter (ur) in HAUPTMAN, Lidija (ur).Koncerni. 2. spremenjena in dopolnjena izd. Ljubljana: Lexpera, GV založba. 2021
• Lidija Hauptman in Majda Kokotec-Novak. Računovodstvo koncernov. Skripta za predavanja. 1. letnik BM. 2023. Univerza v Mariboru, Ekonomsko-poslovna fakulteta, Katedra za računovodstvo in revizijo.
• Lidija Hauptman. 2023. Računovodstvo koncernov (vaje). Ekonomsko-poslovna fakulteta, Katedra za računovodstvo in revizijo. Maribor.
• Mednarodni standardi računovodskega poročanja (aktualna zakonodaja, izbrani standardi)
• Slovenski računovodski standardi2024 (aktualna izdaja)
• Drugo aktualno gradivo, posredovano na predavanjih.
Prerequisits
No requirements
Additional information on implementation and assessment - Written exam
- Seminar work
- Seminar work - methodological work
Written exam - Written exam or two partial written exams during the semester.
Students must achieve 56% in total of both partial written exams.
Seminar work - team seminar paper, with presentation and defense during the semester.
Seminar work - methodological work - Writing an individual seminar paper, methodological analysing of specific research issue. Writing present an individual empirical work using SPSS and applying statistical methods; with presentation and oral defence during the course of the semester.