Course: International Accounting credits: 5

Course code
LBVB24IAC1C
Name
International Accounting
Study year
2025-2026
ECTS credits
5
Language
English
Coordinator
M.H.J. Cox
Modes of delivery
  • Education
Assessments
  • Assignment - Assignment

Learning outcomes

This module is aimed at creating a thorough understanding of how to use and interpret external financial reports in an international context. Understanding that accounting is a social science, therefore, a product of its environment. The roles of financial reports in an international setting, along with the legal, social, political & cultural implications are the main focus.

Program Learning Outcomes from the IB Framework:
TWM 18 – 3, TWM 19 – 3
 

Content

  • Students work on Financial Reporting in the Global Arena, including 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, Ethics and Culture, and Entrepreneurship, plus relevant SDG's.  
  • SDG's 4, 8, 9, 17

Included in programme(s)

School(s)

  • International Business School
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