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
- Fair Value for Non-financial Assets
Teaching begins in early March. Please note that while attendance is not compulsory in all courses, it is the student’s own responsibility to obtain any information provided in class.
Most lectures are planned to be filmed.
3-hour written exam under supervision.
This course is taught in English.
A detailed course description can be found on this link. At the bottom of the course description, you will find a link to the reading list.
The tuition fee is normally charged after the start of the semester. You will find the invoice under My invoice in the student portal.
Financing: The enrolment contract is made with you and not your employer, even if the employer pays for your studies.