Vak: Financial Accounting credits: 5

Vakcode
IFCB20FA1A
Naam
Financial Accounting
Studiejaar
2022-2023
ECTS credits
5
Taal
Nederlands
Coördinator
K.A. Duursma
Werkvormen
  • Gastcollege
  • Hoorcollege
  • Individueel
  • Opdracht
Toetsen
  • Financial Accounting - Computer, organisatie ToetsCentrum

Leeruitkomsten

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,

Inhoud

SHORT DESCRIPTION
Knowledge of the requirements of International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (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:
  1. Preparing (parts) of financial statements (financial position, income statement, cash flows, consolidated financial statements, currency translation)
  2. Analysing and interpreting financial statements, whilst being aware of the needs of the users and possible manipulations by management 

Opgenomen in opleiding(en)

School(s)

  • Instituut voor Business, Marketing en Finance