Content

1. Introduction to basic concepts 2. Origins of International Accounting 3. The evolution of international accounting and its transnational classifications 4. Multinational Business Accounting 5. The accounting framework of the European Union 6. International taxation 7. International Accounting Standards (part A) 8. International Accounting Standards (part B) 9. Standardization of Financial Statements 10. Balance Sheet 11. Statement of Changes in Equity and Statement of Cash Flows 12. Consolidation of Financial Statements 13. Case studies A combination of teaching and learning methods will be used, aiming at the active participation of the students and the practical application of the thematic units under examination; there will also be lectures using audiovisual media, discussions, and analyses of case studies on real business issues, experiential (group) activities, as well as projections of relevant videos. The students will also undertake an individual or group project. Furthermore, articles, audiovisual lecture materials, web links/addresses, useful information, case studies and exercises for further practice are posted in digital form on the AUA Open e-Class platform.

Learning results

Learning Outcomes
The aim of the course is to introduce students to international accounting standardization and the international accounting environment. International Accounting Standards are the modern approach to accounting, which creates a new framework and new requirements for businesses and professionals.

Upon successful completion of the course the student will be able to:
• know the 'Conceptual Framework' adopted by the International Financial Reporting Standards Board and how new accounting standards are adopted
• deepen into accounting methodologies and accounting practices adopted in accordance with International Financial Reporting Standards
• know and understand key differences in the structure, presentation and valuation of accounts between the Financial Statements prepared in accordance with International Financial Reporting Standards and other financial statements
• analyse and understand the impact on accounting information from the use of alternative accounting practices and methodologies applied in accordance with International Financial Reporting Standards in relation to other accounting frameworks

General Competences
Adapting to new situations
Decision-making
Working independently
Teamwork
Working in an international environment
Working in an interdisciplinary environment
Production of new research ideas Teamwork
Project planning and management
Respect for difference and multiculturalism
Respect for the natural environment
Showing social, professional, and ethical responsibility and sensitivity to gender issues
Criticism and self-criticism
Production of free, creative and inductive thinking

Bibliography

Suggested Bibliography in Greek Language: • Δημητράς, Α. (2016). Διεθνή Λογιστικά Πρότυπα. Ελληνικά Ακαδημαϊκά Ηλεκτρονικά Συγγράμματα και Βοηθήματα - Αποθετήριο Κάλλιπος. • Καρτάλης, Ν. (2019). Διεθνή Λογιστικά Πρότυπα (θεωρία και πράξη). Ερευνητικές Μελέτες και Επιστημονικές Υπηρεσίες Αστική Μη Κερδοσκοπική Εταιρεία • Μπατσινίλας, Ε. & Πατατούκας Κ. (2015). Σύγχρονη Λογιστική σύμφωνα με τα Ελληνικά Λογιστικά Πρότυπα και με αναφορά κατά θέμα στα Διεθνή Λογιστικά Πρότυπα. Αθήνα: Σταμούλης. Suggested Bibliography in English Language: Related academic Journals: • International Journal of Accounting • International Journal of Accounting Information Systems • Journal of International Accounting, Auditing and Taxation • Journal of International Accounting Research Instructor's Notes

Web Υπηρεσίες

NEWSLETTER

The Department was created in 2019 (article 20, Law 4589/2019) and is an evolution of the Supply Systems Management Department (D.S.E.). Housed in a 770 sq.m. building. within a plot with a total area of 8,000 sq.m. in facilities with extensive research and teaching spaces.