Upon successful completion of this course the students should be able to:
• Apply International Financial Reporting (IFRS) to practical accounting issues, including the preparation of appropriate journal entries
• Understand and apply the accounting concepts and principles of recognition, timing, measurement, presentation, and disclosure
• Critically discuss the conceptual and practical challenges surrounding complex accounting issues, including the choices in reporting and disclosure that companies face
Understand the relevance, purpose and value of financial reporting to sustainability debates
4-hour written examination with letter grades.
Due to grade requirements for state authorised public accountants, a regular examination will be held both autumn and spring.
School of Business and Law