YLAS3210 International Financial Reporting (6 cr)
Description
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
Learning outcomes
- 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)
- understand the rationale behind accounting methods and disclosures required by IFRS
- compare and analyse the information provided in the financial statements
Additional information
In the spring 2024 the course will be taught in Finnish.
Compulsory prerequisites
- Prerequisite group 1
Recommended prerequisites
- Prerequisite group 1
- YLAA3140 Group Accounting (6 cr)Not published for this curriculum period
Study materials
Keväällä 2024 kirja:
Melville, Alan: International financial reporting : a practical guide. Online-kirja.
Literature
- Picker, R., Clark, K., Dunn, J., Kolitz, D., Livne, G., Loftus, J., & Van der Tas, L. (2019). Applying IFRS standards. John Wiley & Sons.