Course Details
Country:
Italy
Institution:
LUISS Guido Carli University
Course Title:
International Accounting Standards
Course Number:
EM32
Course Description:
The major educational objective of the course is to read and analyze Financial Statements in accordance with International Financial Reporting Standards. By attending this course, students acquire a good knowledge of the key concepts and elements of financial accounting according to IFRS. They learn about the importance of the conceptual framework, on which the principles of accounting standards are based. Students acquire practice-relevant knowledge in some selected areas of IFRS like revenue recognition, property, plant and equipment, intangible assets, asset impairment, financial assets, financial liabilities and equity. At the end of course students will be able to read IFRS Financial Statement. This course helps them to understand, read and critically evaluate the main specifics of IFRS accounting as well as to apply IFRS recognition and measurement rules.
Language:
English
Approved Equivalent:
INTS 399
Attachment Files:
