In this course students
will get a comprehensive overview of the principles of IFRS-accounting. The
overview comprise of the conceptual design as well as recognition, measurement
and disclosure requirements.
Upon successful completion of this course students will be able to:
- Outline and apply the IFRS rules and standards
- Know the components, design and content of a financial statement in compliance with IFRS
- Analyse and compare financial statements
- Outline the major differences to local accounting regulations (UGB).
- Skolotājs: Bancroft Justin