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: 07.04.2025 - 25.04.2025
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:
Prerequisites
valid for whole curriculum period:
SDG: Sustainable Development Goals
8 Decent Work and Economic Growth
9 Industry, Innovation and Infrastructure
FURTHER INFORMATION
Further Information
valid for whole curriculum period:
Teaching Language: English
Teaching Period: 2024-2025 Module 10
2025-2026 Module 10Registration:
The course is targeted only for the Mikkeli Campus students.