IFRS (5cr)
Course unit code: HBL30810
General information
- Credits
- 5 cr
- Teaching language
- English
Objective
The students will be familiarized with international accounting practices from the point of view of Finnish companies. the presentation of IAS financial statements and notes to the accounts.
Content
International harmonization, essential IFRS standards and IFRIC-rules, differences from the Finnish practice
Qualifications
financial statements, Business taxation
Assessment criteria, satisfactory (1)
The student's performance corresponds the learning outcomes
100-90 %: 5 (A Excellent)
89-80%: 4 (B Very good)
79-70%: 3 (C Good)
69-60%: 2 (D Satisfactory)
59-50%: 1 (E Sufficient)