International Accounting and Taxation | Haaga-Helia University of Applied Sciences

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International Accounting and Taxation

International Accounting and Taxation

Code: ACC3LF105
Scope: 5 ECTS
Timing: semester 4
Language: English
Curriculum: GLOBBA16
Course level: Specialisation Studies
Course type: elective 

Starting level and linkage with other courses
Prerequisite: ACC3LF101 Financial Accounting.

Learning outcomes
You apply accounting and taxation rules applicable to international business. You apply IFRSs and prepare financial statements based on these standards. You prepare consolidated accounts for a small/medium sized group of companies. You record the effects of foreign currency translations. You use the basic international tax rules applicable in international trade e.g. cross border VAT and transfer pricing.

Contents

  • IFRSs
  • consolidated accounts
  • foreign currency translations
  • international taxation: cross border VAT & transfer pricing

Recognising and validating prior learning (RPL)
If you have acquired the required competence in previous work tasks, recreational activities or on another course, you can show the competence with a demonstration and progress faster through your studies. More information and instructions for RPL are available at MyNet.

Cooperation with the business community
Guest lecturers, company visit, tax authority visit

Internationality
All course contents are linked to international business environment.

Course format
Contact and distant sessions or educationalisation.

Assessment
Students' performance is graded on the following scale: Excellent (5), Very good (4), Good (3), Satisfactory (2), Fair (1), Fail (0).
A link to the joint assessment grid. The assessment of one’s own learning.

Course teacher(s)
Anne Arkima, Heli Kortesalmi

Learning materials
Materials to be announced in the implementation plan.