YLAS3210 International Financial Reporting (6 cr)

Study level:
Advanced studies
Grading scale:
0-5
Language:
English
Responsible organisation:
Jyväskylä University School of Business and Economics
Curriculum periods:
2020-2021, 2021-2022, 2022-2023, 2023-2024

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

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)

- 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

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.

Completion methods

Method 1

Evaluation criteria:
Written assignment and examination
Select all marked parts
Parts of the completion methods
x

Lectures and assignments (6 cr)

Type:
Participation in teaching
Grading scale:
0-5
Language:
English, Finnish

Teaching