Courses Bachelor Display 2017-2018

Course Description To PDF
Course title International Financial Accounting
Course code EBC2056
ECTS credits 6,5
Assessement Whole/Half Grades
Period
Period Start End Mon Tue Wed Thu Fri
5 16-4-2018 8-6-2018 X X
Level Intermediate
Coordinator Mathijs Van Peteghem
For more information: m.vanpeteghem@maastrichtuniversity.nl
Language of instruction English
Goals
Understanding the sources and implications of international differences in accounting approaches,
Becoming familiar with IAS/IFRS, but more importantly,
Developing the conceptual knowledge of financial accounting in order to facilitate the understanding (i) of current financial accounting practice, (ii) of why IAS/IFRS prescribes certain accounting methods, and (iii) of why other standard setters (such as the US FASB) may have chosen to prescribe alternative methods
Description
The course covers corporate financial accounting and reporting. The objectives of and international differences in financial accounting are discussed. However, the focus of the course will be on the understanding and application of financial accounting methods required by IAS/IFRS in various areas. During the meetings the required literature, questions, and assignments will be discussed.
Literature
Kieso, Weygardt and Warfield, Intermediate Accounting: IFRS Edition (2nd edition), 2014, Wiley.
Prerequisites
2nd year courses Accounting II (EBC2002) or Finance and Accounting (EBC2007) .
Students from outside the UM should have sufficient knowledge of the topics discussed in chapters 1, 2, 3, 4, 6, 7, 8, 13, 14 of the textbook of Libby, Libby, & Short "Financial Accounting".
an advanced level of English
Teaching methods PBL / Presentation
Assessment methods 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
Bachelor Economics and Business Economics Specialisation Economics and Management of Information Free Electives
Bachelor Econometrics and Operations Research Business & Economics Electives
Bachelor Fiscale Economie Year 2-3 Compulsory Courses
Bachelor International Business Business Electives
Bachelor International Business Major Accounting
Bachelor Economics and Business Economics Specialisation Emerging Markets Business Electives
Bachelor Economics and Business Economics Specialisation Emerging Markets Major Accounting
Bachelor Economics and Business Economics Specialisation International Business Economics Business Electives
Bachelor Economics and Business Economics Specialisation International Business Economics Major Accounting
Bachelor International Business Specialisation Emerging Markets Major Accounting
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