Advanced Financial Accounting 7,5 Credits
Course ContentsThis course focuses on contemporary development in financial accounting and the international harmonization process. IASB, FASB and the EU are major players in the harmonization process of financial accounting, and they have specific implication in national contexts. On the one hand, accounts have to be suitable for the national context and on the other hand, financial accounting requirements must also be internationally useful. These dual requirements on accounting necessitate specific demands on the development of models and standards for financial accounting. As of 2005, all public companies in the EU use the IASB's accounting standards. This implied new conditions for recognition in all EU Member States. Multinational companies must also handle financial accounting and contextual differences regarding their financial reporting, which are parts also covered in the course.
The course is aimed at the student's acquirement of in-depth knowledge of financial accounting for various types of companies. Furthermore, students will deepen their capacity for independent analysis of different financial accounting problems in an international context.
PrerequisitesBachelor’s degree in Business Administration or Economics (i.e. the equivalent of 180 ECTS credits at an accredited university), including 22.5 credits within accounting.
Level of Education: Master
Course code/Ladok code: JAFR27
The course is conducted at: Jönköping International Business School
Upcoming course occasions
Type of courseProgram
SemesterAutumn 2019: Aug 19 - Oct 27
Rate of Study50%
Course coordinatorPetra Inwinkl
Tuition fees do NOT apply for EU/EEA citizens or exchange students15000kr