Consolidated Financial Statements

Recommended prerequisites: Financial Accounting (22C00400 or ABL-C1133)

Understand the obligation and principles for the preparation of consolidated financial statements, as well as their content and objectives. Provide basic skills for preparing consolidated financial statements in 1) a publicly listed international environment in a limited liability company and 2) a private Finnish limited liability company. Familiarize students with specific issues related to consolidated financial statements (e.g., translation differences, treatment of subsidiaries, associates, and joint ventures, handling of minority interests, and changes in group structure). Provide a basic understanding of certain IFRS standards related to consolidated financial statements (including IFRS 3, IFRS 10, IFRS 11, IFRS 12, IFRS 5, IFRS 8, IAS 1, IAS 28).

Teaching Language: Finnish

Teaching Period: 2024-2025 Spring V
2025-2026 Spring V

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