International Accounting - IFRS I (5op)

Osaamistavoitteet (Opintojakso)

- Knows the basics of IFRS standards and is able to independently find more information about them. - Is able to apply the IFRS standards in practical real life business cases. - Knows the basics of IFRS sustainability reporting according to required standards. - Is able to participate discussions about IFRS standards using professional language.

Sisältö (Opintojakso)

Planned implementation schedule, changes possible. Week 1: IFRS introduction Week 2: Consolidated financial statements Week 3: IFRS 15 Revenue recognition Week 4: IFRS 16 Leasing Week 5: IAS 36 Impairment testing Week 6: IFRS 9 Financial instruments Week 7: S1 and S2 Sustainability standards.

Esitietovaatimukset (Opintojakso)

In order to take this course, you need to have prior knowledge on doing accounting and preparing financial statements, for ex you should have taken courses ECO002AS2AE Financial Accounting, ECO005AS2AE Financial Statements and Corporate Tax or ECO002AS2A Kirjanpito and ECO005AS2A Tilinpäätös ja yritysverotus or have similar knowledge. Course is challenging and there is a pretest to see that your accounting skills are good enough. Only students who pass the pretest (50% correct) can participate the course. Course requires a lot of work and ability to study independently as well.

Arviointiasteikko

H-5

Oppimateriaalit

Melville, A. (2022). International Financial Reporting. 8th Edition. [Insert Publisher Location]: Pearson International Content. This can be found as an e-book in Haaga-Helia library. Other material provided by the teacher during the course.