Faculty of Business and Management Sciences · Business Administration (English) · Undergraduate
ECTS: 5 T+P+L: 3+0+0 University Elective
Coordinator:
Course Objective
It aims to explain effects of international accounting practices and accounting methods on the financial statements preparation process.
Course Content
The course will also introduce international accounting standards and show a summary of how these standards are applied. Differences of international accounting practices with local practices will be emphasized and the subject will be explained with detailed examples on basic balance sheet items.
Course Learning Outcomes
- Students will be able to evaluate the harmonization of accounting standards and the results of global convergence
- Students will be able to compare different accounting practices in the countries and discuss the reasons of differences
- Students will be able to register foreign currency transactions
- Students will be able to manage foreign currency risk and convert financial statements from one currency to another
Core Area Distribution
(34) Business and Administration%100