Master courses

Financial Reporting II

Essential topics in IFRS regulation include fair value accounting and measurement, financial instruments, consolidation, fair value accounting for non-financial assets and tax accounting.

The course is about preparing and understanding financial statements according to International Financial Reporting Standards (IFRS). IFRS is an internationally accepted set of accounting standards used by listed firms in the EU/EEA and elsewhere in the world. Expertise in IFRS is needed for professional auditors, accounting preparers, and accounting users.

This course can be taken as part of the Master in accounting and auditing.


  • Fair Value Accounting: Theory and Measurement
  • Financial Instruments
  • Tax accounting
  • Consolidation
  • Fair Value for Non-financial Assets
  • Impairments

Practical Information

Course plan