The module advances the student´s theoretical and practical understanding of financial accounting and the processes behind the preparation of financial statements. It provides the students with an understanding of the international accounting standards (IAS/IFRS) and the ability to handle more complicated accounting issues. It develops student´s understanding of the conceptual framework, the structure and the content of the International Financial Reporting Standards (IFRS) (e.g. property plant and equipment, intangibles, provisions, statement of cash flow), and the practical application of the standards, covering the development of financial statements and their underlying methods, concepts, principles and measurement theories. The student is instructed to prepare and understand financial statements and disclosures, and to examine several complex topics and their effect on financial reporting.
The objective is that the student after the module possesses the necessary knowledge on:
The objective is that the student after the module possesses the necessary skills in:
The objective is that the student after the module possesses the necessary competences in:
For information see § 17.
|Name of exam||International Accounting and IFRS|
|Type of exam|
Written or oral examIndividual exmination.
|Assessment||7-point grading scale|
|Type of grading||Internal examination|
|Criteria of assessment||The criteria of assessment are stated in the Examination Policies and Procedures|
|Danish title||Internationalt regnskab og IFRS|
|Language of instruction||English|
|Location of the lecture||Campus Aalborg|
|Responsible for the module|
|Study Board||Study Board of Auditing|
|Department||AAU Business School|
|Faculty||The Faculty of Social Sciences|