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.