IAS/IFRS Financial Statement StandardsLaajuus (3 cr)
Course unit code: C-02536-LIK1162
General information
- Credits
- 3 cr
- Teaching language
- Finnish
- Institution
- Centria University of Applied Sciences
Objective
Student knows the international accounting standards (IAS/IFRS), and their application to bookkeeping and financial statements. Student knows the difference between IAS/IFRS standards and Finnish Generally Accepted Accounting principles.
Content
Revenue recognition, deferred taxes, rental agreements, provisions, employee benefits and depreciation
Qualifications
Taloushallinto, Kirjanpidon erilliskysymykset
Assessment criteria, satisfactory (1)
Opintojakson tavoitteet on saavutettu tyydyttävästi.
Assessment criteria, good (3)
Opintojakson tavoitteet on saavutettu hyvin.
Assessment criteria, excellent (5)
Opintojakson tavoitteet on saavutettu kiitettävästi.