International Financial Reporting

Faculteit Economie en Bedrijfskunde
Jaar 2022/23
Vakcode EBM045B05
Vaknaam International Financial Reporting
Niveau(s) master, uitwisseling
Voertaal Engels
Periode semester I b (en semester II b)
ECTS 5
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Uitgebreide vaknaam International Financial Reporting
Leerdoelen Upon completion of the course the student is able to:
1. Analyze international financial reports technically through ratio analysis.
2. Analyze the main financial accounting classification models.
3. Analyze accounting rules regarding transactions in foreign currencies and the translation of foreign currency financial reports.
4. Analyze the main international corporate governance issues related to financial accounting.
5. Analyze, work out and present complex financial reporting issues individually and by small groups.
6. Analyze recent international financial reporting convergence activities.
7. Analyze elements of an international taxation environment including transfer pricing.
Omschrijving The course introduces the subject of international financial accounting and explains the relevance thereof. The major international financial accounting systems will be compared and discussed. In this context, particularly the international development of the accounting discipline is covered as well as the classification of international accounting systems. Examples of important international financial reporting subjects as
covered during this course are: foreign currency transactions and the related accounting, foreign currency as part of the financial statement consolidation process, hedge
accounting, inflation accounting and segment reporting. Furthermore, international aspects related to the analysis of financial statements will be discussed, and an overview provided which covers the most recent changes in corporate governance in relation to financial accounting subjects.
Uren per week 3
Onderwijsvorm -hoorcollege ,  -werkcollege
Toetsvorm -groepsopdracht,  -schriftelijk tentamen (open vragen)
(Two group assignments, written exam consisting of open questions)
Vaksoort master
Coördinator S. Rusanescu, PhD.
Docent(en) S. Gebraiel, PhD. , S. Rusanescu, PhD.
Verplichte literatuur
Titel Auteur ISBN Prijs
additional reading materials (papers from high quality international accounting journals)
International Accounting, 2020, 5th edition Doupnik, T., M. Finn, G. Gotti, and H. Perera 9781260547986 ca. €  67,00
Entreevoorwaarden Students are expected to have passed at least an introductionary course in financial accounting.
Opmerkingen Students have to make assignments and present their work in tutorials. Secretary: drs. Jessica Bakker, tel: 050-36333438, e-mail: i.j.bakker@rug.nl
Opgenomen in
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