Brief Course Description
1. Course Title:
Advanced Financial Accounting under IFRS
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC507209
4. Credits:
3
5. Course Objectives:
The course Advanced Financial Accounting under IFRS helps learners understand and apply the principles of measurement, recognition, presentation, and disclosure of financial investments, leases, and complex issues in revenue recognition. In addition, the course also helps learners know how to measure and present information on financial statements such as corporate income tax, changes in accounting policies, accounting estimates, accounting errors, and prepare the statement of cash flows with related disclosures.
6. Brief Description of Course Content:
The course “Advanced Financial Accounting under IFRS” course provides in-depth knowledge of financial accounting so that students can understand how to measure, recognize, present and disclose elements of financial statements. Especially, this course focuses on the presentation and disclosure of information on financial statements. The course content aims to provide knowledge related to international accounting standards IAS/IFRS, such as: IFRS 9, IFRS 13, IFRS 15, IAS 12, IAS 19, IFRS 16, IAS 7, IAS 8, IAS 10, IAS 34; IFRS 1. Thereby, students understand and analyze these standards to be able to apply them to the practice of enterprises in preparation of financial statements or in the aspect of financial information users for decision making.