International Accounting StandardsLaajuus (3 ECTS)

Objective

On completion of the course the student will be familiar with the main principles of financial statements prepared in accordance with IFRS. The student will also understand the differences between IFRS and Finnish Accounting Standards as well as the valuation principles of IFRS.

Content

- Background and development of international accounting standards
- Presentation of financial statements according to IAS/IFRS
- Main differences between FAS and IFRS

Qualifications

Introduction to Financial and Management Accounting

Assessment criteria, satisfactory (1)

The grading scale of the course is 0 (fail) - 5 (excellent).