ARCHIVES

OBJECTIVES

The general purpose of this course is to introduce and develop all the required knowledge to be able to understand and analyze key topics of international accounting and their impacts on financial reporting and financial analysis

SKILLS / ABILITIES 

Read and analyze an international accounting standard to underline the main issues.

Understand and explain the issues about IASB regulatory framework and IFRS convergence.

Identify the main issues of international accounting standardization.

Understand consolidated financial statements and identify specificities.