IAS/IFRS Financial Statement Standards (3cr)
Code: C-02536-LIK1162-3004
General information
- Enrollment
- 15.04.2024 - 23.10.2024
- Registration for the implementation has ended.
- Timing
- 24.10.2024 - 22.12.2024
- Implementation has ended.
- Number of ECTS credits allocated
- 3 cr
- Institution
- Centria University of Applied Sciences
- Teaching languages
- Finnish
- Seats
- 0 - 5
- Course
- C-02536-LIK1162
Evaluation scale
0-5
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