Financial Reporting

Recommended prerequisites: 22C00100 Kirjanpito or ABL-C1111 Introduction to Financial Accounting

After completing the course, student

• Understands the principles, content and objectives of IFRS reporting, including valuation/measurement principles
• Understands the basic principles of key IFRS standards and their application when preparing financial statements
• Understands the key differences between IFRS standards and Finnish Accounting Standards
• Has familiarized themselves with the preparation and planning of financial statement information and other company information (sustainability reporting), particularly from the perspective of management
• Understands the preparation of consolidated financial statements

Implementations by the academic year:

2026-2027 Autumn I, language of instruction: Finnish

2026-2027 Spring III, language of instruction: Finnish

2027-2028 Autumn I, language of instruction: Finnish

2027-2028 Spring III, language of instruction: Finnish

The languages of instruction and languages of study attainment may vary depending on the course implementation. Implementations are not necessarily organised in all the languages of study attainments marked for the study unit. When registering, check to see that the course implementation you are registering for may be completed in the language you want, as some languages apply only to certain implementations.