Brief Course Description
1. Course Title:
Group Accounting
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC507213
4. Credits:
3
5. Course Objectives:
"Group Accounting" course provides knowledge on presenting and disclosing information on consolidated financial statements. This course aims to provide knowledge related to international accounting standards along with the corresponding legal regulations of Vietnam, thereby, learners understand and analyze these documents to be able to apply in practice, make accounting entries to eliminate investments in subsidiaries, internal transactions, handle accounting issues after the date of purchase, account for investments using the equity method,... to prepare information to present the group's consolidated financial statements.
6. Brief Description of Course Content:
The Group Accounting module provides knowledge on presentation and disclosure of information on Consolidated Financial Statements. The module content is aimed at providing knowledge related to international accounting standards IAS/IFRS, such as: IFRS 3, IFRS 10, IAS 28, IFRS 11... along with corresponding Vietnamese legal regulations. Therefore, learners can understand and analyze these documents to be able to apply them in practice, make accounting entries to exclude investments in subsidiaries, exclude internal transactions, and handle disputes. Accounting issues after the purchase date, accounting for investments using the equity method, etc. to prepare information to present the group's consolidated financial statements.