Course: Financial Accounting credits: 5
- Course code
- IFCB20FA1A
- Name
- Financial Accounting
- Study year
- 2022-2023
- ECTS credits
- 5
- Language
- Dutch, with parts in English
- Coordinator
- K.A. Duursma
- Modes of delivery
-
- Assignment
- Guest lecture
- Individual supervision
- Lecture
- Assessments
-
- Financial Accounting - Computer, organised by STAD examinations
Learning outcomes
Level 3
7. Finance Operations and Reporting
The student drafts and analyses external accountability reports for all stakeholders in accordance with applicable guidelines, laws and regulations,
7. Finance Operations and Reporting
The student drafts and analyses external accountability reports for all stakeholders in accordance with applicable guidelines, laws and regulations,
Content
SHORT DESCRIPTION
Knowledge of the requirements of IFRS/IASB and a critical understanding of issues and alternatives, of the whys and wherefores of financial reporting in an international context.
Conceptual framework and contextual background; exploring detailed issues and problems of financial reporting for individual companies and for group and multinational companies. In-depth consideration of financial statement analysis within a dynamic international context.
Book: International Financial Reporting & Analysis, Eight Edition David Alexander c.s.; CENGAGE; ISBN 978-1-4737-6685-3
Example of professional tasks and products:
Knowledge of the requirements of IFRS/IASB and a critical understanding of issues and alternatives, of the whys and wherefores of financial reporting in an international context.
Conceptual framework and contextual background; exploring detailed issues and problems of financial reporting for individual companies and for group and multinational companies. In-depth consideration of financial statement analysis within a dynamic international context.
Book: International Financial Reporting & Analysis, Eight Edition David Alexander c.s.; CENGAGE; ISBN 978-1-4737-6685-3
Example of professional tasks and products:
- Preparing (parts) of financial statements (financial position, income statement, cash flows, consolidated financial statements, currency translation)
- Analysing and interpreting financial statements, whilst being aware of the needs of the users and possible manipulations by management
Included in programme(s)
School(s)
- School of Business, Marketing and Finance