22E00400 - International Accounting, 20.04.2021-03.06.2021
This course space end date is set to 03.06.2021 Search Courses: 22E00400
Topic outline
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This class will address IFRS 3, IFRS 9 and IAS 12 and the learning outcomes are summarized as follows:
- Indicate Business Combinations step-by-step
- Explain circumstances in which a financial asset or liability should be recognised
- Calculate the amounts at which financial assets and financial liabilities should be measured on initial recognition and subsequently
- Understand and calculate current tax as well as deferred tax assets and liabilities arising from temporary differences