Group Accounting, 7.5 credits

Koncernredovisning, 7.5 hp

723G21

Main field of study

Business Administration

Course level

First cycle

Course type

Single subject and programme course

Examiner

Torbjörn Tagesson

Course coordinator

Linus Axén, Sverker Hasselberg

Director of studies or equivalent

Åsa-Karin Engstrand
ECV = Elective / Compulsory / Voluntary
Course offered for Semester Weeks Language Campus ECV
F7YEF Business and Economics Programme - International - French (Business) 6 (Spring 2019) 201909-201913 Swedish Linköping, Valla E
F7YET Business and Economics Programme - International - German (Business) 6 (Spring 2019) 201909-201913 Swedish Linköping, Valla E
F7YES Business and Economics Programme - International - Spanish (Business) 6 (Spring 2019) 201909-201913 Swedish Linköping, Valla E
F7YEK Business and Economics Programme (Företagsekonomi) 6 (Spring 2019) 201909-201913 Swedish Linköping, Valla E

Main field of study

Business Administration

Course level

First cycle

Advancement level

G2X

Course offered for

  • Business and Economics Programme - International - French
  • Business and Economics Programme
  • Business and Economics Programme - International - Spanish
  • Business and Economics Programme - International - German

Examination

Students failing an exam covering either the entire course or part of the course twice are entitled to have a new examiner appointed for the reexamination.

Students who have passed an examination may not retake it in order to improve their grades.

Grades

Three-grade scale, U, G, VG

Other information

Planning and implementation of a course must take its starting point in the wording of the syllabus. The course evaluation included in each course must therefore take up the question how well the course agrees with the syllabus. 

The course is carried out in such a way that both men´s and women´s experience and knowledge is made visible and developed.

Department

Institutionen för ekonomisk och industriell utveckling
Code Name Scope Grading scale
EXAM Written Examination 7.5 credits U, G, VG

Books

Carlsson, Jörgen, Sandell, Niklas, (2018) Koncernredovisning Upplaga 3 Stockholm : Liber, [2018]

ISBN: 9789147113514

Articles

Carlsson, J., Sandell, N., & Tagesson, T., Sammanställd redovisning:-mot en förbättrad kommunal koncernredovisningspraktik Balans: tidskrift för redovisning och revision 4(2014), 6-8
Gauffin, B., Hagström, T., & Nilsson, S.A., Rörelseförvärv enligt IFRS 3, elfte året Balans: Fördjupningsbilaga 2(2017), 1-6
Tagesson, T., Arguments for proportional consolidation; the case of Swedish local government Public Money & Management 2009(4), 215-216

Compendia

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