Discipline Name: International Reporting Standards
Teaching period: 4th semester
Assessments: Homeworks, Participation and Final Exam
Credit:6

Course Description:

The course represents 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 that can be employed to cope with such differences. Lastly, the international financial reporting standards (IFRS) movement and the implications of reading financial statements based on IFRS will be considered.