Financial Reporting with IFRS

Introduksjon

Firms prepare financial statements, which are one of the primary means of communication with external stakeholders, and they pay taxes, which can be substantial. This course provides insights into the fundamental determinants and consequences of both. In addition, the course provides insights into the drivers of firms' earnings quality. Finally, the course introduces the use of artificial intelligence (AI) in financial reporting.

The course consists of the following components: (1) regulatory environment for financial reporting, (2) International Financial Reporting Standards (IFRS), (3) taxation, (4) IFRS Sustainability Disclosure Standards, (5) earnings quality, and (6) AI in financial reporting.

This course is closely related to the Financial Reporting and Taxation course of the Chartered Institute of Management Accountants (CIMA) professional qualification as a Chartered Global Management Accountant (CGMA).

Kursets innhold

• Regulatory environment for financial reporting
• IFRS (related to property, plant and equipment, depreciation, accounts receivable, inventory, intangible assets, current and noncurrent liabilities, shareholders' equity, revenue recognition, and income taxes)
• Taxation
• IFRS Sustainability Disclosure Standards
• Firms’ earnings quality
• AI in financial reporting

Forbehold

Dette er et utdrag fra den komplette kursbeskrivelsen for kurset. Dersom du er aktiv student på BI, kan du finne de komplette kursbeskrivelsene med informasjon om bl.a. læringsmål, læreprosess, pensum og eksamen på portal.bi.no. Vi tar forbehold om endringer i denne beskrivelsen.