The figure of the upright, inflexible and authoritarian manager has become obsolete. A new profile has emerged, one that is much more in line with new trends and stands out for being technologically savvy, practising active listening and being self-critical of their work" 

Why Study at TECH?

TECH is the world's largest 100% online business school. It is an elite business school, with a model based on the highest academic standards. A world-class centre for intensive managerial skills training.   

TECH is a university at the forefront of technology, and puts all its resources at the student's disposal to help them achieve entrepreneurial success"

At TECH Global University

Innovation

The university offers an online learning model that combines the latest educational technology with the most rigorous teaching methods. A unique method with the highest international recognition that will provide students with the keys to develop in a rapidly-evolving world, where innovation must be every entrepreneur’s focus.

Microsoft Europe Success Story", for integrating the innovative, interactive multi-video system.  

The Highest Standards

Admissions criteria at TECH are not economic. Students don't need to make a large investment to study at this university. However, in order to obtain a qualification from TECH, the student's intelligence and ability will be tested to their limits. The institution's academic standards are exceptionally high...  

95% of TECH students successfully complete their studies.

Networking

Professionals from countries all over the world attend TECH, allowing students to establish a large network of contacts that may prove useful to them in the future.  

100,000+ executives trained each year, 200+ different nationalities.

Empowerment

Students will grow hand in hand with the best companies and highly regarded and influential professionals. TECH has developed strategic partnerships and a valuable network of contacts with major economic players in 7 continents.  

500+ collaborative agreements with leading companies.

Talent

This program is a unique initiative to allow students to showcase their talent in the business world. An opportunity that will allow them to voice their concerns and share their business vision. 

After completing this program, TECH helps students show the world their talent. 

Multicultural Context

While studying at TECH, students will enjoy a unique experience. Study in a multicultural context. In a program with a global vision, through which students can learn about the operating methods in different parts of the world, and gather the latest information that best adapts to their business idea. 

TECH students represent more than 200 different nationalities.   

Learn with the best

In the classroom, TECH teaching staff discuss how they have achieved success in their companies, working in a real, lively, and dynamic context. Teachers who are fully committed to offering a quality specialization that will allow students to advance in their career and stand out in the business world. 

Teachers representing 20 different nationalities. 

TECH strives for excellence and, to this end, boasts a series of characteristics that make this university unique:   

Analysis

TECH explores the student’s critical side, their ability to question things, their problem-solving skills, as well as their interpersonal skills.  

Academic Excellence

TECH offers students the best online learning methodology. The university combines the Relearning method (a postgraduate learning methodology with the highest international rating) with the Case Study. A complex balance between tradition and state-of-the-art, within the context of the most demanding academic itinerary.  

TECH is the world’s largest online university. It currently boasts a portfolio of more than 10,000 university postgraduate programs. And in today's new economy, volume + technology = a ground-breaking price. This way, TECH ensures that studying is not as expensive for students as it would be at another university.  

At TECH, you will have access to the most rigorous and up-to-date case studies in the academic community”

The Postgraduate certificate in Financial Statement Consolidation. Global Integration Method is a tailor-made program that is delivered in a 100% online format so that you can choose the time and place that best suits your availability, schedule and interests. 

A 6-week program that is intended to be a unique and stimulating experience that will lay the foundation for your success as an accounting manager. 

What you study is very important. The abilities and skills you acquire are fundamental. You won't find a more complete syllabus than this one, believe us..." 

Syllabus

The Postgraduate certificate in Financial Statement Consolidation. Global Integration Method of TECH Global University is an intensive program that prepares the professional to face challenges and business decisions at the accounting level, both nationally and internationally. Its main objective is to promote your personal and professional growth, helping you to achieve career success.

If you want to improve yourself, make a positive change professionally and network with the best, this is the place for you.

The content of the Postgraduate certificate in Financial Statement Consolidation. Global Integration Method is designed to promote the development of managerial skills that allow for more rigorous decision making in uncertain environments. 

Throughout 150 hours of education, the student will analyze a multitude of practical cases through individual practice and teamwork. It is, therefore, an authentic immersion in real business situations.

This Postgraduate certificate deals in depth with all areas of the company and is designed to educate managers who understand accounting management from a strategic, international and innovative perspective. 

A plan designed for students, focused on their professional improvement and that prepares them to achieve excellence in the field of business management and administration. A program that understands your needs and those of your company through innovative content based on the latest trends, and supported by the best educational methodology and an exceptional faculty, which will provide you with the competencies to solve critical situations in a creative and efficient way. 

This Postgraduate certificate takes place over 6 weeks and is made up of just 1 module: 

Module 1. Financial Statement Consolidation

A unique, key, and decisive educational experience to boost your professional development and make the definitive leap"

Where, When and How is it Taught?

TECH offers the possibility of developing this Postgraduate certificate in Financial Statement Consolidation. Global Integration Method completely online. Over the course of 6 weeks, you will be able to access all the contents of this program at any time, allowing you to self-manage your study time.

Module 1. Financial Statement Consolidation

1.1. Accounting Consolidation: Introduction

1.1.1. Introduction

1.1.1.1. Concept of Consolidation
1.1.1.2. Regulations to Prepare Consolidated Financial Statements

1.1.2. Subject to Consolidation
1.1.3. Obligation to Consolidate
1.1.4. Consolidation Methods

1.2. Global Integration Method. Part I

1.2.1. Introduction
1.2.2. Homogenizations
1.2.3. Aggregations and Acquisition Method
1.2.4. Eliminations

1.3. Global Integration Method. Part II

1.3.1. Introduction
1.3.2. Scenario 1: Change in Investment without Change in Percentage of Ownership, Change in Ownership
1.3.3. Scenario 2: Variation in the Percentage of Ownership without Loss of Control

1.3.3.1. Increase in the Percentage of Ownership without Loss of Control
1.3.3.2. Decrease in the Percentage of Ownership without Loss of Control

1.3.4. Scenario 3: Decrease in the Percentage of Ownership Resulting in Loss of Control
1.3.5. Special Cases and Exceptions to the Acquisition Method

1.4. Global Integration Method. Part III

1.4.1. Introduction
1.4.2. Individual Cases

1.4.2.1. Indirect Participation
1.4.2.2. Reverse Acquisitions
1.4.2.3. Other Acquisitions

1.5. Global Integration Method. Part IV

1.5.1. Introduction
1.5.2. Eliminating Intragroup Items and Income
1.5.3. Non-Financial Intragroup Transactions

1.6. Global Integration Method. Part V

1.6.1. Introduction
1.6.2. Non-Asset Eliminations
1.6.3. Financial Intragroup Transactions

1.7. Equity Method

1.7.1. Introduction. Description of the Procedure
1.7.2. Valuation by the Equity Method in Subsequent Years
1.7.3. Intragroup Transactions between Companies Accounted by the Equity Method and Group Companies
1.7.4. Modification of the Participation
1.7.5. Impairment Losses and Loss of Associated Multigroup Status

1.8. Proportional Integration Method

1.8.1. Definition and Applicable Criteria
1.8.2. Non-Monetary Contributions
1.8.3. Joint Ventures Held for Sale
1.8.4. Others
1.8.5. Investments and Divestment in Jointly Controlled Entities
1.8.6. Holdings Prior to being Considered a Multigroup Entity
1.8.7. Loss of Multigroup Status
1.8.8. Termination of the Joint Control Relationship

1.9. Other Rules Applicable to Consolidation

1.9.1. Introduction
1.9.2. Translation of Annual Accounts in Foreign Currency (arts. 59 A 67)
1.9.3. Other Rules Applicable to Consolidation

1.10. Consolidated Annual Accounts

1.10.1. Introduction
1.10.2. General Rules for Consolidated Financial Statements
1.10.3. The Consolidated Balance Sheet
1.10.4. Consolidated P&L Accounts
1.10.5. Consolidated Statement of Changes in Shareholders' Equity
1.10.6. Consolidated Statement of Cash Flows
1.10.7. The Consolidated Report

A unique specialization experience, key and decisive to boost your professional development and make the definitive leap"