Introduction
Please note that this is a preliminary course description. The final version will be published in June 2027.
This course is a follow-up to Financial Reporting with IFRS and provides an advanced exploration of the International Financial Reporting Standards (IFRS), a globally recognized set of accounting principles essential for accounting professionals in the EU/EEA and beyond. Students will gain a thorough understanding of the critical distinctions between business combinations and the acquisition of assets, the identification and recognition of assets and liabilities during a business combination, particularly intangible assets and provisions, and the preparation of consolidated financial statements under IFRS. The course also covers goodwill impairment, fair value measurement, and the reporting of financial instruments and leases. By the end of the course, students will be equipped with the skills to analyze and apply (some of) IFRS standards in various financial reporting scenarios, enhancing their competence in both the preparation and critical evaluation of financial statements. This course is designed to build a solid foundation for those pursuing careers in accounting, auditing, or financial analysis within the global market, and is practically oriented through the use of various business cases to apply IFRS principles in real-world contexts.