Advanced Financial Accounting 7,5 hp

Undervisningen bedrivs på engelska.

Kursinnehåll

This course focuses on contemporary development in financial accounting and the international harmonization process. IASB, FASB and the EU are major players in the harmonization process of financial accounting, and they have specific implication in national contexts. On the one hand, accounts have to be suitable for the national context and on the other hand, financial accounting requirements must also be internationally useful. These dual requirements on accounting necessitate specific demands on the development of models and standards for financial accounting. As of 2005, all public companies in the EU use the IASB's accounting standards. This implied new conditions for recognition in all EU Member States. Multinational companies must also handle financial accounting and contextual differences regarding their financial reporting, which are parts also covered in the course.
The course is aimed at the students acquirement of in-depth knowledge of financial accounting for various types of companies. Furthermore, students will deepen their capacity for independent analysis of different financial accounting problems in an international context.

Förkunskapskrav

Bachelor’s degree in Business Administration including Basic Financial Accounting 7.5 credits, Financial Accounting and Auditing, 7,5 credits and Group Accounting 7.5 credits

Utbildningsnivå: Avancerad nivå A1N
Kurskod/Ladokkod: ACNR23
Kursen ges vid: Jönköping International Business School