22E00400 - International Accounting, 20.04.2021-03.06.2021
This course space end date is set to 03.06.2021 Search Courses: 22E00400
Översikt
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This class will address IASB Conceptual Framework, Presentation of Financial Statements, Fair Value and Operating Segments. It addresses the following learning outcomes:
- Main purpose and introduction of IASB Conceptual Framework
- Components and features of a complete set of financial statements in accordance with IFRS (IAS 1)
- Definition and measurement of fair value, including valuation approaches and techniques (IFRS 13)
- Identifying entity's operating and reportable segments (IFRS 8)