Consolidated Financial Statements

The objectives of the course are:

To understand the fundamental concepts relating to consolidated financial statements, including groups of companies, the classification of groups, parent companies, subsidiaries, associates, equity interests, non-controlling interests, intra-group transactions, and related concepts.
To understand and consolidate knowledge of the methods and procedures used for the consolidation of groups of companies.
To understand consolidated financial statements.
To develop a thorough understanding of the principles governing the preparation of consolidated financial statements.
To understand which entities are required to prepare consolidated financial statements.
To become familiar with the accounting treatment of financial information and with the procedures involved in the consolidation of financial statements, in accordance with the applicable legislative and regulatory framework.

During the current academic year, the course will be taught by Eleftheria Panagiotidou.