International AccountingLaajuus (5 op)
Opinnon tunnus: TO00BZ21
Laajuus
5 op
Osaamistavoitteet
The student is able to
- prepare basic group eliminations
- discuss transfer pricing issues and concepts
- identify key differences between IFRS and GAAP
- discuss international corporate taxation and law principles, group taxation
- apply rules for VAT in EU trade
Esitietovaatimukset
Laskentatoimi-opintojakso tai Profitable Business 1 and 2 (tai vastaava osaaminen)
Ilmoittautumisaika
20.05.2024 - 26.05.2024
Ajoitus
01.09.2024 - 31.12.2024
Opintopistemäärä
5 op
Virtuaaliosuus
1.5 op
Toteutustapa
70 % Lähiopetus, 30 % Etäopetus
Yksikkö
Laurea Leppävaara, liko
Toimipiste
Laurea Leppävaara
Opetuskielet
- Englanti
Paikat
20 - 40
Koulutus
- Complementary competence, bachelor’s studies in English (CCH2), Business, administration and law
Opettaja
- Katja Suonperä
- Anniina Vänskä
Vastuuopettaja
Katja Suonperä
Ryhmät
-
TOH224SYTäydentävä osaaminen (amk-tutkinto), S24, Kauppa, hallinto ja oikeustieteet
-
CCH224SYComplementary competence (bachelor’s studies in English), S24, Business, administration and law
Osaamistavoitteet
The student is able to
- prepare basic group eliminations
- discuss transfer pricing issues and concepts
- identify key differences between IFRS and GAAP
- discuss international corporate taxation and law principles, group taxation
- apply rules for VAT in EU trade
Toteutustapa
This study unit has lectures and workshop sessions on campus.
After the course the student is able to:
prepare basic group eliminations
identify key differences between IFRS and GAAP
discuss transfer pricing issues and concepts
discuss international corporate taxation and law principles, group taxation
apply rules for VAT in EU trade
Oppimateriaali ja suositeltava kirjallisuus
Will be given in Canvas as the course starts.
Toteutuksen tärkeät päivämäärät
According to the degree regulations (section 18) “students must be present in the first contact session or notify their teacher in charge if they cannot attend. If they fail to notify the teacher of their absence in the first contact session, their enrollment will be rejected. Another student in the queue may be enrolled in the study unit in the place of the absent student.
Kansainvälisyys toteutuksella
The study unit is suitable for exchange students.
Opiskelijan ajankäyttö ja kuormitus
1 ECTS = 27 hours of student work.
Lisätietoja opiskelijoille
The study unit corresponds to the requirements of Bachelor's level education.
Open also to exchange students.
Arviointiasteikko
H-5
Arviointimenetelmät ja arvioinnin perusteet
In this study unit the assessing of the competences will be done by using the criteria set for requirement level II.
PROFESSIONAL KNOWLEDGE BASIS, INFORMATION SEARCHING AND REPORTING
To achieve grade 5 student must be able to
- analyse the acquired information, draw conclusions and combine theoretical knowledge with experiential knowledge
To achieve grade 3 student must be able to
- critically evaluate information and justify their actions with science-based knowledge
To achieve grade 1 (or pass) student must be able to
- use professional concepts in a consistent manner and demonstrate his/her familiarity with the knowledge basis
- report and communicate in a professional manner
PROFESSIONAL PRACTICE AND WORKPLACE DEVELOPMENT
To achieve grade 5 student must be able to
- evaluate the applicability of produced knowledge, skill or idea to other contexts as well as their impact
- anticipate needs of customers and/or co-operation partners
To achieve grade 3 student must be able to
- propose creative solutions at work
- promote professional co-operation and enhance customer and partner relationships
To achieve grade 1 (or pass) student must be able to
- act independently taking into account the operating environment
- take responsibility for interaction with customers and/or co-operation partners and for responding to their needs
TEAMWORK SKILLS, LEADERSHIP AND RESPONSIBILITY
To achieve grade 5 student must be able to
- evaluate and develop the team’s entrepreneurial and responsible approach to work
- evaluate the possibilities for utilising competence and plan his/her personal development and development of the team
To achieve grade 3 student must be able to
- act in a manner that promotes the team’s entrepreneurial and responsible approach to work
- describe the development of his/her competence in relation to the learning outcomes
To achieve grade 1 (or pass) student must be able to
- describe the significance of his/her actions for successful co-operation
- describe his/her competence in relation to the learning outcomes
Students who have failed assignments required for passing a study unit must supplement or retake their study attainment in a manner and schedule defined by the teacher of the study unit.
All staff and students of Laurea are expected to adhere to good scientific practices, which includes appropriate referencing. Familiarise yourself with the practices and, if needed, ask for more information.
Esitietovaatimukset
Laskentatoimi-opintojakso tai Profitable Business 1 and 2 (tai vastaava osaaminen)