Brief Course Description
1. Course Title:
Group Accounting
2. Language of Instruction:
Tiếng Việt
3. Course Code:
ACC507203
4. Credits:
3
5. Course Objectives:
The objective of this course is to help students understand business combination cases and apply international and Vietnamese accounting regulations to perform elimination entries for investments in subsidiaries, eliminate intercompany transactions within the group, handle post-acquisition accounting issues, and account for investments using the equity method, in order to prepare information for presenting 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.