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.

Outline:

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.

Speakers

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 :
secretairembf@u-paris2.fr

RECRUITMENT

Shortlisted results announced
15 juin 2021

Interviews
24 et 25 juin 2021

Final admission results
1er juillet 2021

Administrative registration
Du 1er au 15 juillet 2021

en_GBEnglish
fr_FRFrench en_GBEnglish