IFRS and Consolidated Financial Statements (5 cr)
Code: ACC8LH102-3003
Basic information of implementation
- Enrollment
- 02.01.2020 - 24.01.2020
- Enrolment for the implementation has ended.
- Timing
- 20.01.2020 - 20.03.2020
- Implementation has ended.
- ECTS Credits
- 5 cr
- Campus
- Pasila Campus
- Teaching languages
- English
- Seats
- 15 - 40
- Degree programmes
- HELI Degree Programme in Business Management
- Teachers
- Susanna Honka
- Groups
-
EVENINGEvening implementation
-
VIRTUALVirtual implementation
- Course
- ACC8LH102
Evaluation scale
H-5
Schedule
Virtual course. Detailed impelementation plan will is found in Moodle beginning of Jan 2020.
Implementation methods, demonstration and Work&Study
Day implementation, intensive evening implementation, virtual or educationalisation.
Materials
Financial accounting and reporting (Elliot B, Elliot J.) 8th edition, Pearson
Honkamäki, Reponen, Mäkelä & Pohjonen (2016). Konsernitilinpäätöksen laadinta. e-kirja
Troberg, Pontus (2013). IFRS Now – In the light of US GAAP and Finnish practices.
Van Greuning, Hennie (2009). International Financial Reporting Standards : A Practical Guide (5th edition). eBook access via ebrary.
Haaramo, Virkkunen, Räty, Peill, Palmuaro (2015, jatkuva päivitys): IFRS Raportointi, e-kirja.
Other material presented by the teachers.
Teaching methods and instruction
Virtual course.
Working life connections
Business connections, examples from business and cases.
Internationality
Consolidated financial statement prepared in international businesses.
Assessment methods
Excercises and other assignments 100%.