Please note! Course description is confirmed for two academic years (1.8.2018-31.7.2020), which means that in general, e.g. Learning outcomes, assessment methods and key content stays unchanged. However, via course syllabus, it is possible to specify or change the course execution in each realization of the course, such as how the contact sessions are organized, assessment methods weighted or materials used.

LEARNING OUTCOMES

This course provides overview of most significant international financial reporting standards (IFRSs) and includes illustrative financial statements, case studies and examples. Additionally, the students will learn to know the challenges that enterprises and auditors are facing in applying them.

Credits: 6

Schedule: 23.10.2018 - 07.12.2018

Teacher in charge (valid 01.08.2020-31.07.2022): Nina Sormunen

Teacher in charge (applies in this implementation):

Contact information for the course (applies in this implementation):

CEFR level (applies in this implementation):

Language of instruction and studies (valid 01.08.2020-31.07.2022):

Teaching language: English

Languages of study attainment: English

CONTENT, ASSESSMENT AND WORKLOAD

Content
  • Valid 01.08.2020-31.07.2022:

    To work as company controller and be able to contribute to the preparation of financial statements according to international accounting standards. To work as an auditor and being able to audit IFRS financial statements. To work as a financial analyst and being able to analyze IFRS-prepared financial statements.

Assessment Methods and Criteria
  • Valid 01.08.2020-31.07.2022:

    Lectures, cases, and class discussions.

    Written examination (60%) and term paper (40%) that are based on the lectures and course literature.

DETAILS

Study Material
  • Valid 01.08.2020-31.07.2022:

    Melville Alan (2019). International Financial Reporting A Practical Guide.

    Availability

Prerequisites
  • Valid 01.08.2020-31.07.2022:

    At least three financial accounting courses.

    Additionally, the course has a mandatory assignment that need to be completed before the first lecture. 

Registration for Courses
  • Valid 01.08.2020-31.07.2022:

    Via WebOodi. Please see WebOodi for the registration dates.

    Maximum 60 students can be accepted in the course. Priority will be given to students based on their study right: 1. Master's degree students in Accounting 2. Exchange students, CEMS students 3. Master's students in other majors 4. Bachelor's students in Accounting who have completed more than 150 cr 5. Bachelor's students in other majors who have completed more than 150 cr

  • Applies in this implementation:

    The course will be lectured at Hanken in the II period. Teaching times and classrooms at Hanken will be available in Schema. Lecture and exam dates are available in Hanken’s WebOodi with Hanken’s course code 2191.

FURTHER INFORMATION

Further Information
  • Valid 01.08.2020-31.07.2022:

    Attendance to the first lecture is mandatory.

  • Applies in this implementation:

    The course will be lectured at Hanken in the II period. Teaching times and classrooms at Hanken will be available in Schema. Lecture and exam dates are available in Hanken’s WebOodi with Hanken’s course code 2191.

Description

Registration and further information