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).