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Archived Curricula Guide 2014–2016
Curricula Guide is archieved. Please refer to current Curricula Guides
LT013021 LRS4 International Accounting 6 ECTS
Organised by
Accounting and Finance
Person in charge
Frederick Lindahl
Planned organizing times
Period(s) I II III IV
2014–2015 X
2015–2016 X

Learning outcomes

The aim of the course is to deepen students' knowledge of the character and contents of the financial statement information by means of international comparison.

Contents

The course contains a study of the development of international accounting standards. It does so within a framework of the environment within which financial reporting is practiced, including corporate governance topics. It also includes some lessons on accounting for international operations, including hedging foreign exchange fluctuations, consolidating foreign subsidiaries that use a different currency, and management practices in developing countries.

Teaching methods

Teaching method Contact Online
Lectures 24 h 0 h
Exercises

Lectures 24 h (Lindahl) in English and papers and homework assignments.

Modes of study

Option 1
Available for:
  • Degree Programme Students
  • Other Students
  • Doctoral Students
  • Exchange Students
Written exam
  • In English
Exercise(s)
  • In English
Participation in classroom work
  • In English

70% of the grade will be based on the final examination. 30% of the grade will be based on homework, papers and participation in class.

Evaluation

Numeric 0-5.

Recommended year of study

3rd or 4th

Study materials

International Accounting, 2nd edition, Timothy Doupnik and Hector Perera. Published by McGraw-Hill Irwin, 2009, 978-0-07-337962-3.
Supplementary material for the exam or for the course
Articles specified by the lecturer.

Belongs to following study modules

Department of Accounting and Finance
Department of Accounting and Finance
Department of Accounting and Finance
Valinnaiset opintojaksot (Accounting and Finance)
Department of Accounting and Finance
2015–2016
Teaching
Archived Teaching Schedule. Please refer to current Teaching Shedule.
Implementation details are unavailable.
Department of Accounting and Finance
Accounting and Finance
Quantitative Methods in Management
Business Law