International Accounting (5cr)
Course unit code: LTL2041
General information
- Credits
- 5 cr
- Teaching language
- Finnish
Objective
Students understand the content of consolidated financial statements and are able to prepare consolidated financial statements. Students recognize the essential content of international accounting practices and know the difference between IFRS regulation and Finnish GAAP. Students are capable of apply their own knowledge to IFRS reporting practices. The course is integrated to the study unit of Auditing.
Content
Making consolidated financial statements, changes of a group structure,taxation of groups, practices of international financial statements,IFRS reporting, consolidated financial statements according IFRS andcorporate arrangements