IFRSLaajuus (5 op)
Opintojakson tunnus: HBL30810
Opintojakson perustiedot
- Laajuus
- 5 op
- Opetuskieli
- englanti
Osaamistavoitteet
The students will be familiarized with international accounting practices from the point of view of Finnish companies. the presentation of IAS financial statements and notes to the accounts.
Sisältö
International harmonization, essential IFRS standards and IFRIC-rules, differences from the Finnish practice
Esitietovaatimukset
financial statements, Business taxation
Arviointikriteerit, tyydyttävä (1)
The student's performance corresponds the learning outcomes
100-90 %: 5 (A Excellent)
89-80%: 4 (B Very good)
79-70%: 3 (C Good)
69-60%: 2 (D Satisfactory)
59-50%: 1 (E Sufficient)