Course: International Financial Accounting credits: 3
- Course code
- IBVB17IFA1C
- Name
- International Financial Accounting
- Study year
- 2021-2022
- ECTS credits
- 3
- Language
- English
- Coordinator
- M.C. Parsons
- Modes of delivery
-
- Education
- Assessments
-
- Assignment - Other assessment
Learning outcomes
Upon completion of this course, students:
WT 3 - 3, WW 4 - 3, WW 7 – 3, TWM 18 - 3
- Create international business awareness in accounting issues
- Develop intercultural competence in accounting issues
- Master various international finance & accounting issues
- Demonstrate co-operation and business communication
- Raise ethical and corporate responsibility issues
WT 3 - 3, WW 4 - 3, WW 7 – 3, TWM 18 - 3
Content
Prerequisites:
IB students need to have been either on PLM or SAB, preferably both. With completing all credits in Osiris from either PLM or SAB.
Exchange students: previous knowledge of the corresponding subject area is required.
Content
This module is aimed at creating an introductory understanding of how to use and interpret external financial reports in an international context.
The roles of financial reports in a context of international trade and/or in the context of setting up a subsidiary in another country are the main focus.
Main topics:
IB students need to have been either on PLM or SAB, preferably both. With completing all credits in Osiris from either PLM or SAB.
Exchange students: previous knowledge of the corresponding subject area is required.
Content
This module is aimed at creating an introductory understanding of how to use and interpret external financial reports in an international context.
The roles of financial reports in a context of international trade and/or in the context of setting up a subsidiary in another country are the main focus.
Main topics:
- Financial Reporting in the global Arena
- Harmonizing Financial Reporting Standards
- Accounting for Currency-exchange-rate Changes
- Using Corporate Financial Reports across Borders
- Financial Reporting in Emerging Capital Markets
- Managerial Issues in International Accounting
- Introduction to IFRS
Included in programme(s)
School(s)
- International Business School