21022

21022 International Accounting, 5 sp

Plats: 
Helsingfors
Typ: 
Fördjupade studier
Slag: 
Studieperiod
Undervisningsspråk: 
Engelska
Kursbeskrivning: 

The course comprises the most important international financial reporting standards and the challenges that the preparers and auditors face in applying them. Cases are used to illustrate real-life reporting problems.

Lärandemål: 

You have solid kowledge and understanding of international financial reporting.

Efter avlagd kurs kan du: 
  • contribute to the preparation of financial statements according to international accounting standards as a company controller.
  • audit IFRS financial statements as an auditor.
  • analyze IFRS-prepared financial statements as a financial analyst.
Internationalisering: 

The course is about international reporting and regulation. International cases are used.

Målgrupp: 

Only Hanken degree students with accounting as their major or students within the FADB specialisation, and incoming exchange students who fulfill the course-prerequisites.

Förkunskaper: 

Bachelor thesis (21001) and at least three financial accounting courses.

Studerandes totala arbetsmängd: 

134 hours divided into
Scheduled (contact) hours: 24 h
Non-scheduled work: 110 h

Undervisningsformer: 

Lectures, cases,and class discussions.

Litteratur och undervisningsmaterial: 
  • Troberg, P. (2013). IFRS now : in the light of US GAAP and Finnish practices. Helsinki : KHT-Media. ISBN 978-952-218-179-4
  • Some handouts and cases will be provided by the instructor. The IFRS handbook (electronic) is available through the library.
Examination och bedömning: 

Written examination (100%) that is based on the lectures and course literature.

Deltagarantal och begränsningssätt: 

40 Hanken students in order of enrolment and 40 Aalto students.

Rekommenderad tidpunkt: 

First year of master's studies.

Motsvarande kurser: 

Students who have completed the earlier course International Accounting (8 ECTS, course code 2191) cannot take this course.

Fristående studier (Öppna universitetet, JOO och samarbeten): 

The course is open to Aalto University School of Business accounting students (limited availability).