International Financial Reporting-F-M-
are required or allowed as the basis for the financial reporting of companies in more than 100 countries around the globe. In the European Union, all exchange-listed companies are required to prepare their consolidated financial statements in accordance with IFRS.
The course objectives are as follows:
· To acquaint you with the institutional foundations of financial reporting under IFRS; to make you appreciate why IFRS are relevant in Europe and in other countries around the world; and to familiarize you with the organizations and regulations behind IFRS accounting, in particular the IASB, the institution that develops IFRS.
· To introduce to you the Conceptual Framework that underlies IFRS. Financial accounting is based on informed judgments and estimates. Therefore, in order to competently prepare, or to interpret, IFRS financial statements one needs not only technical expertise, but also a sound and critical understanding of the objectives and the other concepts of IFRS.
· To advance your knowledge and understanding of IFRS financial statements (Balance Sheet, Income Statement, Cash Flow Statement etc.) and of the most important IFRS topics and requirements that are of relevance to practitioners, i.e. to managers, auditors, regulators, analysts and investors.
· To raise your awareness of the economic consequences of financial reporting.
· And to expose you to empirical research in the area of financial reporting.
Overall, the course is intended to develop your skills in applying key IFRS rules, critically questioning them, and evaluating their economic consequences, in your roles as preparers and as analysts of IFRS financial statements. The course will also prepare you for the more specialized and advanced accounting courses that will be offered to you in the coming quarters.
Date | Time |
---|---|
Tuesday, 03.09.2019 | 11:30 - 15:15 |
Tuesday, 10.09.2019 | 11:30 - 15:15 |
Tuesday, 17.09.2019 | 08:00 - 11:15 |
Wednesday, 18.09.2019 | 09:45 - 11:15 |
Tuesday, 24.09.2019 | 11:30 - 15:15 |
Wednesday, 25.09.2019 | 15:30 - 18:45 |
Tuesday, 08.10.2019 | 08:00 - 11:15 |
Tuesday, 15.10.2019 | 11:30 - 15:15 |
Thursday, 24.10.2019 | 13:45 - 15:15 |
- A written exam in the end (75%)
- A graded group assignment (25%)