Advanced Financial Accounting 7,5 hpUndervisningen bedrivs på engelska.
KursinnehållThe aim of the course is to enable students to develop specialized theoretical and practical knowledge of accounting and auditing focusing on international contexts and different types of organizations. The course combines variety of theories and perspectives to enable an understanding of accounting and auditing choices, practices and standards.
The course elaborates on the development and application of accounting norms and principles and provides advanced theoretical and practical knowledge on the emergence and application of International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA). The course further provides advanced understanding of the accounting choices and their impact on organizations and their stakeholders.
The course further elaborates on the role of auditing and auditors in different contexts and provide advanced understanding of auditing theory and practice.
Connection to Research and Practice
This is a theoretically as well as practically oriented course in advanced financial accounting. The theory is being exemplified through its application on the real life cases. The course also exemplifies the interaction between accounting theory and practice by the means of state-of-the-art empirical research in the field of financial accounting and auditing. Finally, the course introduces students to international accounting and auditing standards and scrutinizes their development and application by applying theoretical lenses.
FörkunskapskravBachelor’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.
Utbildningsnivå: Avancerad nivå
Kursen ges vid: Jönköping International Business School