IFRS Financial Statement | Study Guide, Karelia

Bachelor's Degree (UAS): Daytime implementation
- Education in Finnish
  - Business, administration and law
    - Degree Programme in Business Economics
  - Agriculture, forestry, fisheries and veterinary
    - Degree Programme in Forestry
  - Services
    - Degree Programme in Tourism and Hospitality Management
  - Arts and humanities
    - Degree Programme in Media
  - Engineering, manufacturing and construction
  - Health and welfare
  - Information and Communication Technologies (ICT)
    - Degree Programme in Business Information Technology
  - Complementary and Other Studies
    - Complementary Studies
    - Business Academy
- Education in English
  - Business, administration and law
    - Degree Programme in International Business
  - Engineering, manufacturing and construction
    - Degree Programme in Industrial Management
  - Information and Communication Technologies (ICT)
    - Degree Programme in Information and Communication Technology
  - Complementary and Other Studies
    - Complementary Studies
Bachelor's Degree (UAS): Multimodal implementation
- Education in Finnish
  - Business, administration and law
    - Degree Programme in Business Economics
  - Services
    - Degree Programme in Tourism and Hospitality Management
  - Engineering, manufacturing and construction
    - Degree Programme in Construction Engineering
  - Health and welfare
Master's Degree (UAS)
- Education in Finnish
  - Business, administration and law
    - Degree Programme in Business Management and Leadership
  - Agriculture, forestry, fisheries and veterinary
    - Degree Programme in Sustainable Energy Economy
  - Engineering, manufacturing and construction
    - Degree Programme in Technology Competence Management
    - Advanced manufacturing
  - Health and welfare
  - Complementary and Other Studies
    - Complementary Studies (Master's Degree)
- Education in English
  - Engineering, manufacturing and construction
    - Sustainability Management
  - Complementary and Other Studies
    - Complementary Studies (Master's Degree)
Open UAS
- Education in Finnish
  - Business, administration and law
    - Open University of Applied Sciences Studies
  - Health and welfare
    - Degree Programme in Physiotherapy
    - Degree Programme in Social Services
  - Complementary and Other Studies
    - Preparatory studies
- Education in English
  - Business, administration and law
    - Open University of Applied Sciences Studies
Specialisation studies
- Education in Finnish
  - Agriculture, forestry, fisheries and veterinary
    - Degree Programme in Forestry
Preparatory training for immigrants
- Education in Finnish
  - Business, administration and law
    - Preparatory Education for Higher Education
- Education in English
  - Business, administration and law
    - Preparatory Education for Higher Education
Studies for exchange students
- Courses for Exchange Students
- Others

IFRS Financial Statement (4 cr)

Code: LL10050-3004

General information

Enrollment

01.04.2025 - 30.04.2025

Timing

03.11.2025 - 28.02.2026

Number of ECTS credits allocated

4 op

Virtual portion

2.5 op

Mode of delivery

38 % Contact teaching, 62 % Distance learning

Campus

Wärtsilä Campus Karjalankatu 3

Teaching languages

Finnish

Seats

30 - 60

Degree programmes

Degree Programme in Business Economics

Teachers

Aini Simola

Teacher in charge

Aini Simola

Groups

LLAS23
BBA, Business Economics, Blended learning, Fall, 2023
LLNS23T
BBA, Business Economics, Full-time studies, Fall, 2023, financial management

Objective

The student knows the basics and the main content of the regulation of international accounting practices and knows the differences between IFRS standards and Finnish standards. Students can apply their knowledge in interpreting IFRS financial statements. The student knows the basic principles of international taxation.

Content

International accounting practices, regulation under IFRS, IFRS reporting and analysis of IFRS consolidated financial statements and international taxation.

Evaluation scale

H-5