Overview
Lecturer
Iuliana Cenar
Seminar tutor
Iuliana Cenar
Type of course
Compulsory
Language of instruction
Romanian
Erasmus language
English
Domain
Accounting
Field of study
Accounting and Management Information Systems
Form of education
Full-time
Form of instruction
Class
Credit awarded by
Grade
Teaching methods
Lecture, conversation, exemplification.
Entry requirements
-
Aims
Developing the capacity to build professional judgments for transactions and events with a high degree of complexity
Using the professional judgment in analyzing and interpreting the accounting information regarding the special operations (divisions, fusions, insolvency, consolidation)
Formation of practical skills and working skills specific to the appropriate, systematic use of financial-accounting instruments to provide a faithful image of special operations
Development of operating skills with financial-accounting information, argumentation of opinions and launch of relevant proposals
Analysis and efficient use of accounting information
Course contents
1. General reference points regarding special accounting operations;
2. Recognition of the operations division of entities;
3. Investigation accounting transactions generated by combining businesses;
4. Legal and accounting aspects concerning insolvency. The bankruptcy hypothesis;
5. Group situations.
Learning outcomes
- Proper assimilation and use of accounting concepts on special operations;
- Accounting of dissolution operations, combine and bankruptcy of enterprises:
- Knowledge and operation of the ways to consolidated accounts.
Assessment
Written exam – 75%; verification during semester – 25%.
Recommended reading
International Accounting Standards on Business Combinations and their Implementation in the Accounting in Romania
Cenar I., Isac L.,
Knowledge Horinzons – Economics, Bucharest, 2013 · 92-100
IFRS 3 — Business Combinations, IFRS 10 Consolidated Financial Statements,https://www.iasplus.com/en/standards/ifrs
IASB
Columbus Building, London, 2011 · all
IAS 27 — Separate Financial Statements,IAS 28 — Investments in Associates and Joint Ventures, IAS 31 — Interests In Joint Ventures,https://www.iasplus.com/en/standards/ias/
IASB
Columbus Building, London, 2011 · all
Fundamentals of Accounting
Cenar I.
Didactica Series, Alba Iulia, 2009 · all
https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A32013L0034
European Parliament and of the Council
European Parliament and of the Council, Brussels, 2013 · all