IFRS and enterprise arrangementsLaajuus (5 cr)

Objective

You can describe and record the enterprise arrangements according to Finnish income taxation legislation
You can describe the basic principals of IFRS
You can read and analyse the financial reports of listed companies in Finnish and in English.

Content

What are the enterprise arrangements according to Finnish income taxation legislation and how to record those in accounts?
How to prepare IFRF financial closing and what are the essential principals in IFRS?
How to read and analyse the financial reports of listed companies in Finnish and in English?

Evaluation

a. You are able to use professional vocabulary in different situations.
b. You are able to justify the information sources in a critical way.
e. You are able to choose appropriate models and methods.
g. You are able to apply critically the ethical principles of the professional field in different situations.

Qualifications

Will be required the acceptable grade for the Group Accounting studies.