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 IFRS, including sustainability-related reporting.
Credits: 6
Schedule: 19.04.2022 - 30.05.2022
Teacher in charge (valid for whole curriculum period):
Teacher in charge (applies in this implementation): Nina Sormunen
Contact information for the course (applies in this implementation):
CEFR level (valid for whole curriculum period):
Language of instruction and studies (applies in this implementation):
Teaching language: English. Languages of study attainment: English
CONTENT, ASSESSMENT AND WORKLOAD
Content
valid for whole curriculum period:
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 for whole curriculum period:
Grounds for evaluation: examination, team assigments and individual assignments
Weight of the exam on the course is max 60%
Workload
valid for whole curriculum period:
- Lectures (Online or live. However, if attendance of contact teaching is less than 10 students contact teaching will be cancelled)
- Independent studying
- Term paper & other assignments
- Exam
DETAILS
Substitutes for Courses
valid for whole curriculum period:
Prerequisites
valid for whole curriculum period:
FURTHER INFORMATION
Further Information
valid for whole curriculum period:
Attendance to the first lecture is mandatory.
Teaching Language : English
Teaching Period : 2022-2023 Spring III
2023-2024 Spring IIIEnrollment :
Registration for courses: in Sisu.
If more students have enrolled by the enrolment deadline than can be accepted on 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. Bachelor's students in Accounting who have completed more than 150 cr 4. Master's students in other majors 5. Bachelor's students in other majors who have completed more than 150 cr