Unit 8 International Finance
GLH: 60 | Credit: 15
LO/AC Table: LO1 Understand objectives international accounting standards (1.1 Assess objectives developing International Accounting Standards, 1.2 Explain how International Accounting Standards applied specific financial situations, 1.3 Analyse effect applying specified International Accounting Standards financial statements).
Indicative Content: Accounting Standards principles/concepts/conventions going concern/matching/consistency/materiality/prudence/substance over form/aggregation/offsetting/comparative information/importance true/fair view/use business entity/historical cost/revaluation features recording system, International Accounting Standards (IAS) IAS 1 presentation financial statements/IAS 2 Inventories/IAS 7 Statement cash flows/IAS 8 Accounting policies/Changes Accounting Estimates/Errors/IAS 10 Events reporting period/IAS 16 Property/plant/equipment/IAS 18 Revenue/IAS 23 Borrowing costs/IAS 33 Earnings per share/IAS 36 Impairment assets/IAS 37 Provisions/contingent liabilities/assets/IAS 38 Intangible assets, Impact financial statements income statement/statement financial position/cash flow statement/statement changes equity.
Suggested Resources: Arnold/Lewis (2019) Corporate Financial Management, Cloyne/Ferreira/Froemel/Surico (2018) Monetary Policy/Corporate Finance/Investment, etc.
Upload PDF to Course AI. Shared Unit.
