International Financial reporting Standards (5cr)

Objective

The student 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)

Assessment is based on knowledge, skills and competence in accordance with the National and European Qualifications Framework, Level 6.The assessment criteria for individual courses are given in an annex to the implementation plan of the course.