Login
English
Nederlands
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 |
| Rooster | rooster |
| 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 |
|
||||||||||||
| 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 |