Consolidated Financial Statements and IFRSLaajuus (5 cr)
Course unit code: KH00CV77
General information
- Credits
- 5 cr
- Teaching language
- Finnish
Objective
The student
• knows the regulations of consolidating financial statements
• can prepare consolidated financial statements according to the Finnish Accounting Standards (FAS)
• knows the basics of IFRS and how to prepare IFRS financial statements
Content
• consolidated balance sheet and consolidated income statement
• consolidation calculations
• International Financial Reporting Standards