Finance Capital Groups 2600-MSFRdz2zfpFGK
Conversation room hours (30 hours)
1. Types of capital groups and motives for their creation
2. Specificity of capital group reporting
3. Analysis of consolidated statements
4. Sources of financing of the capital group
5. Internal transfers using the pooling method
6. Transfer pricing – financial and tax solution
7. Tax capital group
8. Thin capitalization - tax consequences of using this type of solutions in a capital group
9. Development strategies of capital groups
Type of course
Mode
Learning outcomes
Upon completion of the course, the student:
• Knows and understands the terminology and basic principles and concepts related to the functioning of capital groups (K_W01)
• • Knows and understands at an advanced level the principles, procedures and practices regarding the assessment of financial statements of capital groups (K_W02).
• • Knows and understands at an advanced level the principles and procedures for creating transfer pricing strategies (K_W02).
• • Knows and understands the basic principles of using financing sources specific to capital groups (K_W06)
In terms of skills:
• Is able to use relationships related to corporate financial management to recognize, diagnose and solve problems related to the functioning of the organization on the market (K-_U01)
• • Is able to correctly interpret technological, social, political, legal, economic and ecological processes and phenomena and their impact on the functioning of the organization (K_U02)
• • Is able to independently and collectively prepare analyses, diagnoses and reports on the functioning of the organization and the sector and present them communicatively, using IT and communication tools (K_U03)
• • Is able to plan and organize own and team work (K_U05)
• • Has the ability to self-educate and improve acquired qualifications (K_U06)
In terms of attitudes:
• Is ready to assess and critically approach situations and phenomena related to the functioning of organizations in the market, the sector, and the entire economy (K_K01).
• Is ready to think and act entrepreneurially (K_K02).
• Is ready to adhere to ethical standards related to marketing activities (K_K03).
Assessment criteria
Completing the seminar in the form of preparing and presenting a study on a specific capital group, containing references to theoretical issues discussed during classes.
Bibliography
Basic Literature:
1. Sikacz H., Ocena sytuacji finansowej grup kapitałowych, Wolters Kluwer, Warszawa 2011.
2. Aswath Damodaran (2016), Damodaran on Valuation: Security Analysis for Investment and Corporate Finance, John Wiley & Sons,
3. Śliwa J., Zarządzanie kapitałami w spółkach grupy kapitałowej, Wydawnictwo Naukowe Wydział Zarządzania Uniwersytetu Warszawskiego, Warszawa 2011.
Supplementary Literature:
1. Turyna J., J. Rak, Rachunkowość i finanse grup kapitałowych, Difin2004
2. Szumielewicz W., Cash Management w grupach kapitałowych. Diagnozowanie, kształtowanie, ocean, Difin, Warszawa 2009
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: