Accounting III

Duration Time 13 weeks
Certificate no
Lessons 0
Course features
Elective Course
Credits : 5
RE&D Department
Lecture Hours : 5
Lab Hours : 0
Autumn semester
Associate Professor
His research interests include the expansion of the accounting profession in new jurisdictional areas, social and environmental accountability and corporate social responsibility, auditing in sustainability reporting statements, financial accounting and capital markets.
Course Content

The course is a continuation of Accounting I, Accounting II, Evaluation of Investments in Agriculture and Financing and Financial Analysis of Businesses in Agriculture and focuses on the analysis of the International Financial Reporting Standards (IFRS). In particular, the framework governing IFRSs is discussed as well as the accounting treatment and disclosures required by each standard under examination.

The course is based on the selected analysis of IFRSs and of case studies in that context. Thus, a holistic picture is provided to the students of the Department of Agricultural Economics and Development of the standard under discussion each time and the principles and rules that govern its application. This analysis can be continued in postgraduate programs with emphasis on Accounting.

Course Layout (EN)

Course Layout (EL)