Consolidated Financial Statements and IFRSLaajuus (5 cr)

Objective

At the end of the study unit, the student will be able to: prepare consolidated financial statements describe and record the enterprise arrangements according to income taxation legislation describe the basic principles of IFRS

Content

obligation to prepare the reports for the consolidated financial statements profit and loss account, balance sheet and notes of concern the essential principles of financial statements in IFRS financial statements and economic terms in English the reports of international companies

Assessment criteria, good (3)

Excellent (5), Good (4-3), Satisfactory (2-1), Fail (0)