Students should then be able to: 1.Understandand discussthe main provisions and criteria of the accounting standards covered in this course; 2.Use underlying principles and concepts to critically evaluatefinancial reporting decisions; 3.Make informed judgementsfor financial reporting issues in the problem areas that are covered in this course; 4.Compilefinancial statement items from fact patterns compliant with the standards covered in this course. Course Materials 1.Applying IFRS Standards, 4th Edition Ruth Picker, Kerry Clark, John Dunn, David Kolitz, Gilad Livne, Janice Loftus, Leo van der Tas ISBN: 978-1-119-15922-3 (paperback) ISBN: 978-1-119-25077-7 (e-book)
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2.eIFRS Standards IFRS standards relevant for the topics of this course (see also the detailed course schedule). Standards should be used as a reference tool. Use them to prepare for problems and cases. Full text IFRS/IAS can be accessed via On the menu (left) choose 2019 Issued Standards; Annotated (Red Book 2019). Erasmus University has an eIFRS subscription, granting all students access (make sure you are logged in). 3.Class materials Assigned exercises and cases including assigned end-of-chapter material and additional cases (homework and in-class). 4.Other reading material (such as academic articles); see Canvas.Course Information Course organization The course consists of six lectures and six workshops. Lectures Lectures are scheduled on Mondays and discuss the concepts and requirements of IFRS. The lectures are plenary. Students should prepare by reading the required material and, if applicable, attempt to solve the lecture assignments. Depending on your learning style, you should either read the chapters from the book in advance of class, or skim the chapters using the discussion questions and read more thoroughly after class. Workshops Classes on Fridays are workshop style. During these classes, assigned exercises will be discussed. During short break-outs, you will be required to work on additional exercises. You will form a group with three fellow students in class and work on in-class assignments with your team. Students should prepare for workshops by completing the required individual assignments.
International Financial Reporting Standards, International Financial Reporting
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