{"id":929,"date":"2023-09-17T19:49:28","date_gmt":"2023-09-17T19:49:28","guid":{"rendered":"https:\/\/w1.aua.gr\/agribusiness\/?post_type=courses&#038;p=929"},"modified":"2023-09-21T20:47:53","modified_gmt":"2023-09-21T20:47:53","slug":"5907-international-financing-reporting-standards-and-inernational-accounting","status":"publish","type":"courses","link":"https:\/\/w1.aua.gr\/agribusiness\/en\/courses\/5907-international-financing-reporting-standards-and-inernational-accounting\/","title":{"rendered":"5907 - International Financing Reporting Standards and International Accounting"},"content":{"rendered":"\n<p>Learning Outcomes<br>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.<\/p>\n\n\n\n<p>Upon successful completion of the course the student will be able to:<br>\u2022 know the 'Conceptual Framework' adopted by the International Financial Reporting Standards Board and how new accounting standards are adopted<br>\u2022 deepen into accounting methodologies and accounting practices adopted in accordance with International Financial Reporting Standards<br>\u2022 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<br>\u2022 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<\/p>\n\n\n\n<p>General Competences<br>Adapting to new situations<br>Decision-making<br>Working independently<br>Teamwork<br>Working in an international environment<br>Working in an interdisciplinary environment<br>Production of new research ideas Teamwork<br>Project planning and management<br>Respect for difference and multiculturalism<br>Respect for the natural environment<br>Showing social, professional, and ethical responsibility and sensitivity to gender issues<br>Criticism and self-criticism<br>Production of free, creative and inductive thinking<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Learning OutcomesThe aim of the course is to introduce students to international accounting standardization [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","semester":[140],"level":[144],"choice":[146],"direction":[152],"lab-theory":[243,245],"class_list":["post-929","courses","type-courses","status-publish","hentry","semester-9semester-eng","level-undergraduate-eng","choice-elective","direction-aba","lab-theory-laboratorys","lab-theory-theorys"],"acf":[],"_links":{"self":[{"href":"https:\/\/w1.aua.gr\/agribusiness\/wp-json\/wp\/v2\/courses\/929","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/w1.aua.gr\/agribusiness\/wp-json\/wp\/v2\/courses"}],"about":[{"href":"https:\/\/w1.aua.gr\/agribusiness\/wp-json\/wp\/v2\/types\/courses"}],"wp:attachment":[{"href":"https:\/\/w1.aua.gr\/agribusiness\/wp-json\/wp\/v2\/media?parent=929"}],"wp:term":[{"taxonomy":"semester","embeddable":true,"href":"https:\/\/w1.aua.gr\/agribusiness\/wp-json\/wp\/v2\/semester?post=929"},{"taxonomy":"level","embeddable":true,"href":"https:\/\/w1.aua.gr\/agribusiness\/wp-json\/wp\/v2\/level?post=929"},{"taxonomy":"choice","embeddable":true,"href":"https:\/\/w1.aua.gr\/agribusiness\/wp-json\/wp\/v2\/choice?post=929"},{"taxonomy":"direction","embeddable":true,"href":"https:\/\/w1.aua.gr\/agribusiness\/wp-json\/wp\/v2\/direction?post=929"},{"taxonomy":"lab-theory","embeddable":true,"href":"https:\/\/w1.aua.gr\/agribusiness\/wp-json\/wp\/v2\/lab-theory?post=929"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}