Fachbereich 9

School of Business Administration and Economics

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Consolidation Financial Statements

Credit Points: 5 ECTS

Qualification goals

The students are to acquire in-depth skills in group accounting. They are to acquire specialist knowledge of the main regulations governing consolidated accounting as well as methodological skills in the preparation of consolidated financial statements in accordance with IFRS and HGB. They should acquire transfer competence through independent transfer or application of the knowledge and methods to concrete problems and case studies.


Group concept, group theories, group accounting obligation, scope of consolidation, currency translation, accounting for subsidiaries, joint ventures and associated companies.

Components and semester hours per week

Lecture (2 semester hours per week) and exercise (1 semester hours per week)


Winter semester

Examination per formence

Exam (60 minutes)