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Kansainvälinen tilinpäätöskäytäntö (KDV005), 3 op
Basic information
| Course name: | Kansainvälinen tilinpäätöskäytäntö International Accounting Policy |
| Course Winha code: | KDV005 |
| Kurre acronym: | |
| Credits: | 3 |
| Type and level of course: | Optional Studies |
| Year of study, semester or study period: | 3.year |
| Implementation: | Autumn semester, 1.period |
| Semester: | 0607 |
| Language of tuition: | Suomi |
| Teacher: | Jani Munne |
| Final assessment: | Grading scale (0-5) |
Descriptions
Prerequisites
KD1001 Kirjanpito
KD2001 Tuloslaskenta ja tilinpäätös
Course contents (core content level)
The basics of International Accounting Standards (IAS/IFRS) and knowledge of the appreciation and sectioning policies.
Course contents (additional)
How to apply the international accounting standards in company?s financial statements.
Core content level learning outcomes (knowledge and understanding)
Student knows how to get more information of the international accounting standards and knows how to interpret them.
Core content level learning outcomes (skills)
Students will practise their information acquisition skills, group work skills and problem solving skills.
Recommended reading
Other material that will be informed during lectures
Teaching and learning strategies
Class room teaching 35 hours, learning exercises 25 hours, individual work 20 hours
Teaching methods and student workload
Lectures
Reports
Individual research, reading
Assessment weighting and grading
Exercieses 100 points
Related competences of the degree programme
International competencies
Advances business competencies
Personal development