Brief Course Description
1. Course Title:
(EN) Advanced consolidated financial reporting
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC607002
4. Credits:
3
5. Course Objectives:
The course Advanced Consolidated Financial Reporting provides the knowledge and skills for learners to perform steps in presenting and disclosing financial information and the business performance of a group in consolidated financial statements.
6. Brief Description of Course Content:
Advanced Consolidated Financial Reporting course provides understandings for preparing consolidated financial statements. This course delivers the basics knowledge of eliminating intra-group transactions, treatment method of provisions during preparing consolidated financial statements, foreign currency transactions and hedging, the conversion of foreign currency financial statements, accounting for restructuring and dissolution according to law, consolidate financial statements of multi-level organizations and cross-ownership.