Courses Master Display 2013-2014
|Course Description||To PDF|
|Course title||Financial Accounting|
For more information: email@example.com
|Language of instruction||English|
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.
This course provides an in-depth treatment of various advanced financial reporting methods that play a major role in the financial reporting of multi-national companies. It covers both measurement and (footnote) disclosure issues. Topics that will be discussed in detail include provisions and contingent liabilities, financial instruments, impairment, business combinations, and consolidation of (foreign) subsidiaries. Although a substantial part of the course will focus on the practical application of International Financial Reporting Standards (IFRS), the rationale behind the standards wil also be discussed using insights from academic literature.
Students entering the course should at least have knowledge of financial accounting at an introductory 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
|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||