Intermediate Financial Accounting

School of Business and Economics

Intermediate Financial Accounting

Volledige vakbeschrijving

The course covers corporate financial accounting and reporting. The objectives of and international differences in financial accounting are discussed. However, the focus of the course will be on the understanding and application of financial accounting methods required by IAS/IFRS in various areas. During the meetings the required literature, questions, and assignments will be discussed. The last tutorial will focus on accounting data analytics and how accounting numbers may signal important information to the market.

Doelstellingen van dit vak

Understanding the sources and implications of international differences in accounting approaches,
Becoming familiar with IAS/IFRS, but more importantly,
Developing the conceptual knowledge of financial accounting in order to facilitate the understanding (i) of current financial accounting practice, (ii) of why IAS/IFRS prescribes certain accounting methods, (iii) of why other standard setters (such as the US FASB) may have chosen to prescribe alternative methods, (iv) of how financial statements may be used to base business decisions on.

Voorwaarden

TRANSITIONAL REGULATION (EBC2056):
Only for bachelor Fiscal Economics students who started the programme prior to academic year 2019/20.
Education + Exam/Resit

Aanbevolen literatuur

Kieso, Weygardt and Warfield, Intermediate Accounting: IFRS Edition (3rd edition), 2017, Wiley.
EBC2056
Periode 2
28 okt 2024
20 dec 2024
Periode 5
7 apr 2025
6 jun 2025
Vakbeschrijving afdrukken
Studiepunten: 
6.5
Taal van de opleiding: 
Engels
Coördinator:
Onderwijsmethode: 
PBL, Presentation(s)
Evaluatiemethoden: 
Participation, Written exam