Corporate Governance, Internal Control and IFRSLaajuus (5 ECTS)

Objective

On completion of the course the student has familiarized her/himself with Finnish and international norms regarding bookkeeping and financial statements as well as regulations on corporate control.
S/he knows how to communicate on stock exchange and other financial-economic arenas. S/he is able to identify the central targets of corporate external communication.

Content

- The basis for renewing corporate governance; Framework and legal basis for governance in limited liability companies
- Tools for good corporate governance and monitoring
- Internal monitoring and risk management
- International financial statements practice
- Communication in stock exchange and other economic communication; role of communication
- Monitoring processes according to IFRS.

Assessment criteria, satisfactory (1)

Sufficient performance: the student has completed basic requirements to pass the course and has demonstrated some ability to apply knowledge in the learning assignments related to working life. His/her analytical skills and/or the development approach need major improvement.

Assessment criteria, good (3)

Good overall performance by the student in course work. The student has been an active learner as an individual and in teams. S/he has demonstrated how to apply knowledge in the learning assignments related to analysing and developing working life.

Assessment criteria, excellent (5)

The student has shown excellent performance in all elements of the course. S/he has shown motivation and interest in individual and team learning as well as in sharing one’s expertise. The student has demonstrated well and creatively how to apply knowledge in the learning assignments related to analysing and developing working life.

Assessment criteria, approved/failed

Sufficient performance: the student has completed basic requirements to pass the course and has demonstrated some ability to apply knowledge in the learning assignments related to working life. His/her analytical skills and/or the development approach need major improvement.

Further information

The course is assessed on the 0 (failed) – 5 (excellent) grading scale.