This course provides an introduction to financial reporting, equipping students with a solid understanding of how financial statements are constructed and interpreted in accordance with IFRS standards. It delves into the core principles of accounting and the regulatory frameworks that dictate corporate reporting obligations.
As part of the curriculum, students explore the primary components of financial reports—balance sheets, income statements, and cash flow statements—learning about their construction and the criteria for recognition and measurement of various financial elements.
The course also navigates through valuation methods such as historical cost and fair value, and discusses equity interests and the financial reporting aspects of business combinations, including goodwill recognition as well as the treatment of mergers and acquisitions.
Additional specialized topics include the impact of foreign currency on financial reports and the derivation and importance of accounting earnings.
By the end of the course, students will not only be adept at preparing financial statements in line with IFRS but will also possess the analytical skills necessary to critically evaluate and convey the financial health and performance of enterprises.
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