International Financial Accounting

During the semester we will look through the IFRS structure, the content and regulations of the standards and their relationships with each other. The course aim is to give the students that knowledge to be able to identify the IFRS transactions’ effects and present these in the financial statement. We will learn the theory of IFRS and the practice as well, we will find the economical, financial and other aspects of the regulations. The course content includes the comparison if the Hungarian accounting regulations with the IFRS. We will learn the process of consolidation and the related IFRS regulations as well.