Courses Master Display 2024-2025 DRAFT
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| Course title | Advanced Financial Accounting | |||||||||||||||||||||||||||||||||||||||
| Course code | EBC4074 | |||||||||||||||||||||||||||||||||||||||
| ECTS credits | 6,5 | |||||||||||||||||||||||||||||||||||||||
| Assessment | Whole/Half Grades | |||||||||||||||||||||||||||||||||||||||
| Period |
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| Level | Advanced | |||||||||||||||||||||||||||||||||||||||
| Coordinator |
Dimitris Kanelis For more information: dimitris.kanelis@maastrichtuniversity.nl |
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| Language of instruction | English | |||||||||||||||||||||||||||||||||||||||
| Goals |
Being able to prepare financial statements according to IFRS.
-Understanding the rationale behind accounting methods and disclosures required by IFRS. -Understanding the pros and cons of (allowed) alternative treatments. |
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| Description |
The course is targeted at students preparing for careers in which they extensively use, prepare, or audit financial statements. The course focuses specifically on financial reporting issues faced by large, internationally operating organizations. A major part of the course is dedicated to business combinations and the preparation of consolidated financial statements. The course will be taught using International Financial Reporting Standards (IFRS). Next to the application of the relevant standards and interpretations, the course will also deal with the rationale behind these standards and will consider recent developments in standard-setting at various occasions.
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| Literature |
Picker, K. Clark, J. Dunn, D. Kolitz, G. Livne, J. Loftus, and L. van der Tas, Applying IFRS Standards, fourth edition, 2016, Wiley.
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| Prerequisites |
This course is in transition for the:
* master Business Research - No specialisation * master Business Research - Operations Research * master Fiscal Economics. See the Master Education and Examination Regulations for more information. The following rule applies to master Business Research students who started the programme prior to academic year 2024-2025. TRANSITIONAL REGULATION (EBC4074): The master Business Research has been discontinued. Courses of the Business Research master’s programme will continue to be offered until and including academic year 2025-2026 with exam opportunities running until and including 2026-2027. The following rule applies to master Fiscal Economics students who started the programme prior to academic year 2024-2025. TRANSITIONAL REGULATION (EBC4074): The master Fiscal Economics has been discontinued. Courses of the Fiscal Economics master’s programme will continue to be offered until and including academic year 2024-2025 with exam opportunities running until and including 2025-2026. PREREQUISITES: * Students entering the course should have knowledge of financial accounting at an intermediate level. * We expect students who have a major in accounting or finance to be more successful in dealing with the level and intensity of the course. * Exchange students need to have obtained a bachelor degree with a major in Business. * An advanced level of English |
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| Teaching methods (indicative; course manual is definitive) | PBL / Presentation / Assignment / Groupwork | |||||||||||||||||||||||||||||||||||||||
| Assessment methods (indicative; course manual is definitive) | Participation / Written Exam | |||||||||||||||||||||||||||||||||||||||
| Evaluation in previous academic year | For the complete evaluation of this course please click "here" | |||||||||||||||||||||||||||||||||||||||
| This course belongs to the following programmes / specialisations |
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