Științe Economice ULBS- Understand and explain the structure of the framework of international accounting
- Apply relevant financial reporting standards to key elements of financial reports
- Identify and apply disclosure requirements for companies in financial reports and notes
International Standards for Financial Reporting (IFRS/IAS)
The course presents an overview of the main topics in international accounting, particularly, it presents the international dimensions of financial statement analysis, the differences in financial measurement and reporting practices. Moreover, the course details the reasons for these differences, their resulting financial statement effects and the methods employed to cope with these differences.
