YLAS3210 International Financial Reporting (6 op)
Kuvaus
Financial information in accordance with the International Financial Reporting Standards; transnational accounting regulation; the framework for financial reporting; the rational behind different accounting methods, disclosures and choices; differences between the IFRS and the local GAAP
Osaamistavoitteet
On successful completion of this course, students will be able to:
- explain the reasons for international differences in accounting and the need for international accounting harmonization
- prepare the financial statement in accordance with the international financial reporting standards (IFRS) at an intermediate level
- understand the rationale behind accounting methods, disclosures and choices required by IFRS
- compare and analyse the main information provided in the financial statements
Pakolliset esitiedot
- Esitietoryhmä 1
Suositellut esitiedot
- Esitietoryhmä 1
- YLAA3140 Konsernitilinpäätös (6 op)Ei julkaistu tälle opetussuunnitelmakaudelle
Kirjallisuus
- Picker, R., Clark, K., Dunn, J., Kolitz, D., Livne, G., Loftus, J., & Van der Tas, L. (2019). Applying IFRS standards. John Wiley & Sons.