Uusi opinto-opas (sisältäen myös opetusohjelmat) lukuvuodelle 2018-2019 sijaitsee osoitteessa https://opas.peppi.utu.fi . Tältä sivustolta löytyvät enää vanhat opinto-oppaat ja opetusohjelmat.

The new study guide (incl. teaching schedules) for academic year 2018-2019 can be found at https://studyguide.utu.fi. This site contains only previous years' guides.

x !
Arkistoitu opetussuunnitelma 2014–2016
Selaamasi opetussuunnitelma ei ole enää voimassa. Tarkista tiedot voimassa olevasta opetussuunnitelmasta.
LT013021 LRS4 International Accounting 6 op
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.


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

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
  • 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.


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

Laskentatoimen ja rahoituksen laitos
Laskentatoimen ja rahoituksen laitos
Laskentatoimen ja rahoituksen laitos
Valinnaiset opintojaksot (Laskentatoimi ja rahoitus)
Laskentatoimen ja rahoituksen laitos
Archived Teaching Schedule. Please refer to current Teaching Shedule.
Implementation details are unavailable.
Laskentatoimen ja rahoituksen laitos