Brief Course Description
1. Course Title:
Financial Accounting under IFRS
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC507207
4. Credits:
3
5. Course Objectives:
-The course Financial Accounting under IFRS helps learners understand the measurement, recognizing, presenting, and disclosing elements of financial statements – especially this module focuses on accounting treatment of several types of assets, liabilities, equity, and earnings per share.
6. Brief Description of Course Content:
The course Financial Accounting under IFRS is a continuation of the Fundamental Financial Accounting course. This course continues to provide students with a foundation of financial accounting on understanding the measurement, recognizing, presenting, and disclosing elements of financial statements – especially this module focuses on accounting treatment of several types of assets, liabilities, equity, and earnings per share. The course content is aimed at providing knowledge related to the international accounting standards (IAS/ IFRS) including IAS 16, IAS 36, IAS 37, IAS 38, IAS33, and IFRS 2. Thereby, students could understand and analyze these documents and be able to apply them to the actual operation of enterprises.