Siirry suoraan sisältöön

International Accounting - IFRS I (5 op)

Toteutuksen tunnus: C-10056-ECO017AS3AE-3002

Toteutuksen perustiedot


Ilmoittautumisaika
02.01.2025 - 10.01.2025
Ilmoittautuminen toteutukselle on päättynyt.
Ajoitus
13.01.2025 - 16.05.2025
Toteutus on päättynyt.
Opintopistemäärä
5 op
Korkeakoulu
Haaga-Helia ammattikorkeakoulu, Pasilan toimipiste
Opetuskielet
englanti
Paikat
0 - 10
Toteutukselle C-10056-ECO017AS3AE-3002 ei löytynyt varauksia!

Tavoitteet

In this course you will learn the basics of IFRS - International Financial Reporting Standards, which is the way how publicly listed companies prepare their group financial statements in over 120 countries. Additionally, we will study how to apply in practise the most important standards which usually differ with local accounting legislation.

Sisältö

Planned implementation schedule, changes possible. Week 1: IFRS introduction Week 2: Consolidated financial statements Week 3: IFRS 15 Revenue recognition Week 4: IFRS 16 Leasing Week 5: IAS 36 Impairment testing Week 6: IFRS 9 Financial instruments Week 7: S1 and S2 Sustainability standards.

Esitietovaatimukset

In order to take this course, you need to have prior knowledge on doing accounting and preparing financial statements, for ex you should have taken courses ECO002AS2AE Financial Accounting, ECO005AS2AE Financial Statements and Corporate Tax or ECO002AS2A Kirjanpito and ECO005AS2A Tilinpäätös ja yritysverotus or have similar knowledge. Course is challenging and there is a pretest to see that your accounting skills are good enough. Only students who pass the pretest (50% correct) can participate the course. Course requires a lot of work and ability to study independently as well.

Työmuodot

This is a virtual implementation where students are able to study independently and submit assignments and exams in given deadlines. The course runs for 16 weeks but there will be some deadlines for the assignments. PRE-TEST NEED TO BE SUCCESSFULLY SUBMITTED BY END OF JANUARY 2025 IN ORDER TO KEEP YOUR SEAT IN THIS COURSE! This is an advanced accounting course, thus you need to have needed basic accounting skills to enter this course.

Oppimateriaali ja suositeltava kirjallisuus

Will shown in Moodle learning platform.

Opintojaksototeutuksen valinnaiset suoritustavat

In case you have previous knowledge on the topic, you may RPL this course. Please contact course teachers for the RPL exam. Work and study, if you work in an international company's accounting, you might able to learn this course with WS method and at the end do the exam.

Harjoittelu- ja työelämäyhteistyö

Some assignments are based on real-life cases, and real IFRS financial statements are examined

Tenttien ajankohdat ja uusintamahdollisuudet

Virtual exams and a written assignment. Pre-test DL 31.1.2025. Assignments 1-4 need to be submitted by March 15th 2025. Assignments 5-7 and final report need to be submitted by May 10th 2025. No extensions to deadlines are given.

Kansainväliset yhteydet

IFRS standards are for international organizations.

Opiskelijan ajankäyttö ja kuormitus

7 smaller assignments and one final learning diary.

Sisällön jaksotus

Students can take the course at their own pace, keeping in mind some deadlines. Course can be taken in 16 weeks but also in faster schedule. Pre-test, deadline 31.1.2025. Topic 1: Brief into to IFRS. Framework and concepts. DL 15.3.2025. Topic 2: Consolidated financial statements. DL 15.3.2025. Topic 3: IFRS 15 Revenue recognition. DL 15.3.2025. Topic 4: IFRS 16 Leasing. DL 15.3.2025. Topic 5: IAS 36 Impairment testing. DL 10.5.2025. Topic 6: IFRS 9 Financial instruments DL 10.5.2025. Topic 7: IFRS S1 and S2 sustainability standards. DL 10.5.2025. Written report of all topics DL 10.5.2025.

Arviointiasteikko

H-5

Siirry alkuun