IFRSLaajuus (3 cr)
Course unit code: HBL30820
General information
- Credits
- 3 cr
- Teaching language
- English
Objective
The student will be famialiarized with international accounting practices from the point of view of Finnish Public companies and presentation of IAS financial statements and notes to the accounts.
The student understands the purpose of IFRS ( standards and linkages to accounts) and she/he is able to read Annual Report from IFRS point of view.
Content
IFRS Framework
IFRS Standards
Qualifications
Financial Accounting, Business Taxation
Assessment criteria, satisfactory (1)
Exellent 5: The student has a holistic understanding related to IFRS.
Very Good 4: The student has a comprehensive understanding related to IFRS.
Good 3: The student has a developing understanding related to IFRS.
Satisfactory 2: The student has a basic understanding related to IFRS.
Sufficient 1:The student has a limited understanding related to IFRS.