International Accounting (5 cr)

Learning outcomes

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

Materials

Will be given in Canvas as the course starts.

Teaching methods

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

Exam schedules

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.

International connections

The study unit is suitable for exchange students.

Student workload

1 ECTS = 27 hours of student work.

Evaluation scale

H-5

Qualifications

Profitable Business 1 and 2 (or equivalent knowledge)

Further information

The study unit corresponds to the requirements of Bachelor's level education.

Open also to exchange students.