Center |
Faculty of Law |
Departament |
Accountancy |
Lecturers in charge |
Sin datos cargados |
Met. Docent |
Attendance in theory classes and participation in practical classes. |
Met. Avaluació |
Final examination - - |
Bibliografia |
- LORENZO DE LAS HERAS, MIGUEL (1993): "NORMAS DE CONSOLIDACION. COMENTARIOS Y CASOS PRACTICOS." ESTUDIOS FINANANCIEROS. - SIXTO ALVAREZ MELCON. "CONSOLIDACION DE ESTADOS FINANCIEROS". McGRAW HILL (SAM) COLECCIÓN DE SUPUESTOS DISPONIBLE EN EL SERVICIO DE PUBLICACIONES |
Continguts |
THE PROGRAM DEALS WITH THE MAIN ASPECTS OF THE ELABORATION OF CONSOLIDATED ACCOUNTS. - CONCEPT OF GROUP OF SOCIETIES AND CONSOLIDATION - METHODS OF CONSOLIDATION AND TYPES OF SOCIETIES - STAGES OF THE INTEGRATION METHODS - GLOBAL INTEGRATION. DIRECT DOMAIN - GLOBAL INTEGRATION. INDIRECT DOMAIN - PROPORTIONAL INTEGRATION FOR MORE INFORMATION CONSULT THE WEBPAGE OF THE FACULTY OF ECONOMICS (STUDIES, PROGRAMS) |