Consolidated Financial Statement (3 cr)
Code: KLVY061-3009
General information
Enrollment
01.01.2025 - 30.11.2025
Timing
01.01.2025 - 31.12.2025
Number of ECTS credits allocated
3 op
Mode of delivery
Contact teaching
Teaching languages
- Finnish
Teachers
- Saara Manninen
Objective
Students will be proficient in compiling a consolidated financial statement.
Content
Consolidated financial statement
Financing statement
Evaluation scale
0 - 5
Assessment criteria, excellent (5)
The students are able to interpret the legal theoretical framework of consolidated financial statements and other sources. They are able to compile a demanding consolidated financial statement and financing statement independently. They are able to work in teams to develop its work and team spirit.
Assessment criteria, good (3)
The students are able to interpret the legal theoretical framework of consolidated financial statements. They are able to compile a demanding consolidated financial statement and financing statement independently. They work to achieve common goals in groups and teams.
Assessment criteria, satisfactory (1)
The students are able to recognise the theoretical framework of consolidated financial statements. They are able to compile a demanding consolidated financial statement and financing statement with supervision and can work as part of a group.
Prerequisites
Introduction to Accounting, Practical Bookkeeping and Corporate Taxation.