•   International Accounting - IFRS I ECO017AS3AE-3003 12.01.2026-15.05.2026  5   (CAMPUSONLINE, ...) +-
    Learning objectives
    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.
    Starting level and linkage with other courses
    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.
    Contents
    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.
    Assessment criteria
    Assessment criteria - grade 1
    When the implementation type of the course is CONTACT, ONLINE or BLENDED it is required that the student is present during those teaching hours that are marked in the study schedule. If you are absent more than 25 %, your grade will be lowered by one. If you are absent more than 50 %, the course is failed.

    Knows the basics of IFRS standards and is able to independently find some information about them. Is able to apply the standards in some real life business cases.
    Assessment criteria - grade 3
    Knows the basics of IFRS standards and is able to independently find more information about them. Is able to apply the standards in typical real life business cases.
    Assessment criteria - grade 5
    Knows the basics of IFRS standards and is able to independently find more information about them. Is able to apply IFRS standards in typical real life business cases and argument possible solutions with standards.
    Campus

    Pasila Campus

    Teaching language

    English

    Timing

    12.01.2026 - 15.05.2026

    Groups
    • CAMPUSONLINE
    • VIRTUAL
    • INSTRUCTED
    • TR5HEECO2
    • TRB5HEECO1
    • IBE5PAACC
    • TR5HEECO1
    • EXCH
    • TRB5HEECO2
    Teachers

    Heli Kortesalmi, Lauri Larjavaara

    Seats

    30 - 100

    Degree Programme

    TRALI Business Administration, INTBBA International Business

    R&D proportion

    0.00 cr

    Virtual proportion

    5.00 cr

    Evaluation scale

    H-5