Syllabus

LEARNING OUTCOMES

Learning outcomes for this course, upon successful completion, include the ability to: 1) understand the conceptual framework for financial reporting, 2) understand a broad range of global accounting standards (IAS & IFRS), their requirements and practical use in the preparation of financial statements, 3) understand consolidated financial statements, i.e. accounting requirements for business combinations, joint arrangements and investments in associates, and 4) identify and explain selected components of sustainability information provided by companies.

Credits: 6

Schedule: 08.04.2024 - 26.04.2024

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:

  This course will provide students with knowledge on the formation and adoption of international financial reporting standards and their basic concepts. Students will also learn to how fulfill the requirements for the preparation and content of the financial statements used in international practice. The course will address practical issues in the implementation of financial reporting standards.

DETAILS

Substitutes for Courses

• valid for whole curriculum period:

  Substitutes for Courses

Prerequisites

• valid for whole curriculum period:

  Prerequisites

FURTHER INFORMATION

Further Information

• valid for whole curriculum period:

  Teaching Language : English

  Teaching Period : 2022-2023 Module 11
  2023-2024 Module 11

  Enrollment :

  The course is targeted only for the Mikkeli Campus students.

Description