Accounting and Advanced Consolidation
 /  Accounting and Advanced Consolidation
Accounting and Advanced Consolidation

Professor: Astrid Masset, Panthéon-Assas University.

Objectives: The objective of this course is to develop, deepen and update students’ knowledge of financial accounting. Consolidation of accounts is mandatory for the preparation of financial statements where a mother-company controls other companies. The course will help understand and interpret the methods used to prepare such consolidated accounts.


The course is organized around six key points:

  1. Determination of the scope of mandatory consolidation of accounts;
  2. Description of the different consolidation methods and their specificities;
  3. Organization of the consolidation of accounts;
  4. Neutralization of the impacts of intra-group transactions;
  5. Acknowledgment of deferred taxes and their impacts on accounts;
  6. Neutralization of minority interests and sharing of shareholders’ equity.


General information

Address :

122, rue de Vaugirard
75006 Paris, FRANCE

L4 L6 L12 L13 Montparnasse
L10 L13 Duroc
L4 Saint-Placide
L12 Falguière

Phone :
+33 (0)1 53 63 80 76

Email :


Shortlisted results announced
14 juin 2022

22 et 23 juin 2022

Final admission results
24 juin 2022 au plus tard

Fin des inscriptions administratives
8 juillet 2022 (MBF1 et MBF2), 13 juillet 2022 (Master 2 TFB).

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