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
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
Compulsory prerequisites
- Prerequisite group 1
Recommended prerequisites
- Prerequisite group 1
- YLAA3140 Group Accounting (6 cr)Not published for this curriculum period
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:
Exam, group work and written assignments
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