Courses NonDegree Display 2023-2024

Course Description To PDF
Course title Advanced Financial Accounting
Course code EBC4074
ECTS credits 6,5
Assessment Whole/Half Grades
Period Start End Mon Tue Wed Thu Fri
4 5-2-2024 28-3-2024 X X
Level Advanced
Coordinator Dimitris Kanelis
For more information:
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.
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.
Picker, K. Clark, J. Dunn, D. Kolitz, G. Livne, J. Loftus, and L. van der Tas, Applying IFRS Standards, fourth edition, 2016, Wiley.
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
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
Master Business Research - No specialisation Year 1 Disc - IB Acc. and Bus. Inf. Tech.
Master Business Research - No specialisation Year 1 Disc - IB Accountancy
Master Business Research - No specialisation Year 1 Disc - IB Accounting and Control
Master Business Research - No specialisation Year 1 Disc - IB Controlling
Master Business Research - Operations Research Elective Course(s)
Master Fiscal Economics Economics Elective(s)
Master International Business - Accounting and Business Information Technology Compulsory Course(s)
Master International Business - Accounting & Control (parttime/NL) Compulsory Course(s)
SBE Exchange Master Master Exchange Courses
SBE Non Degree Courses Master Courses