The course allows students to learn about international financial accounting and reporting standards and procedures both from the standard setting and theoretical and practical perspectives.
Contents
International financial reporting standards (IFRS), the conceptual framework and its theoretical foundations, analysis and comparison of different accounting systems.
Teaching methods
Lectures and demonstrations (about 20 h)
Teaching language
English
Modes of study
Evaluation
and evaluation criteria
Numeric 1-5.
Preliminary exam, case write-ups, research paper, final exam