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22E00400 - International Accounting, 20.04.2021-03.06.2021

This course space end date is set to 03.06.2021 Search Courses: 22E00400

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Syllabus
 

Welcome to International Accounting course!

  • Welcome to International Accounting course!

    Welcome to International Accounting course!

    This course will teach you how to understand, apply and explain fundamental concept and principles of most important IFRS standards. At the course you will get a good overall picture of IFRS standards including preparation of financial statements in accordance with IFRS.  You will also understand the main challenges that entities and auditors are facing in applying IFRS standards.

    After successfully completing the course, you will have achieved the following learning outcomes:

    1. Recognize the underlying concept and principles of IFRS

    2. Identify the required format and content of a complete set of financial statements, including identify entity's reportable segments

    3. Identify the classification, recognition, measurement, and disclosure of common financial statement assets and liabilities.

    4. Indicate how to measure fair value when required by IFRS standards.

    5. Indicate and apply the requirements of new standards on revenue recognition (IFRS 15) and leases (IFRS 16).

    6. Identify and account for an impairment loss with respect to a nonfinancial asset.

    7. Classify and measure of non-current assets as either held for use or held for sale

    8. Recognize the accounting treatment applied to share-based payments and employee benefits, as well as to provisions

    9. Recall accounting requirements for business combinations, joint arrangements, and investments in associates.

    10. Indicate tax amounts to be recognized in the financial statements.

    11. Indicate and apply the requirements of new standards on financial instruments (IFRS 9)

    12. Identify the presentation and disclosure requirements of a statement of cash flows, including the proper classification of operating, financing, and investing activities.

    Why study accounting?

    In case you are still in a doubt about the importance of learning and understanding accounting, have a look at what Professor Norm Nemrow has to say (you do not have to agree with his taste of home furnishing, but you can surely agree with what he hays).




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      AssignmentMandatory pre-assignment. Submission deadline Sunday 18, 2021 at noon

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  • 22E00400 - International Accounting, 20.04.2021-03.06.2021
  • Sections
  • Welcome to International Accounting course!
  • Assignments
  • Module 1: Conceptual Framework, Presentation of Financial Statements, Fair Value & Operating Segments
  • Module 2: Leases and Revenue from Contracts with Customers
  • Module 3: Intangible assets, impairment & discontinued operations
  • Module 4: Provisions, Employee Benefits & Share Based Payments
  • Module 5: Business Combinations, Income Taxes & Financial Instruments
  • Module 6: Cash flow statement, Associates and Joint Arrangements
  • Exam 1
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    • School of Arts, Design, and Architecture (ARTS)
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    • School of Chemical Engineering (CHEM)
    • –sGuides for students (CHEM)
    • – Instructions for report writing (CHEM)
    • School of Electrical Engineering (ELEC)
    • School of Engineering (ENG)
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