The Financial Reporting course assumes that students have a fundamental competency in the domain of Financial Accounting. This course should essentially help students develop analytical
skills necessary to interpret financial statements of companies. Moreover, we will also embark on developing a more profound understanding of the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) by covering the concepts behind accounting measurement approaches. The lectures start with an examination of the characteristics of
financial information, and proceed with reporting of financial data for single entities and groups in compliance with IFRS. The course ends with a focus on financial statements preparation and interpretation. Lecturing will consist of theory and practical exercises whereby we will accordingly analyze cases and examples in class. Emphasis will be given on the development of problem-solving skills based on a good understanding of the business environment.