On what financial information should companies rely to make important strategic decisions? This is the core question you will learn how to answer in the Accountancy track. This track is one of 2 tracks you can opt for in our Master's in Accountancy and Control.
Accounting obtains the information necessary to make important financial decisions at a high level. Company executives will look at several different financial reports to see what is going right for the company, what needs work, and if they are on track to make a profit.
Using this information, executives will decide what areas to put emphasis on in the future and where to allocate extra money in their budget. Accountants also audit and give oversight to internal issues like fraud and unauthorised spending, and are skilled in saving companies money while also staying in compliance with federal regulations.
In the Accountancy track you learn to analyse information needed for reporting purposes of organisations. We place key emphasis on studying the rules, procedures and systems that are needed.
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This course will introduce yout to the major determinants and to the consequences of reporting under IFRS. The covered topics will include: determinants of standard setting, determinants of financial reporting, the role of accounting in decision making, measurement issues, the role of accounting information in contracts, earnings management, and economic consequences of IFRS reporting.
Through evidence-based education you will learn about the role of the auditor in society and what demands this role imposes on the auditor. Including the auditor’s role with respect to fraud. Next, the course focuses on the audit process, from the planning stage to the design of the audit plan. Subsequently, we discuss the performance of audit procedures, including substantive testing and performance of analytical procedures.
The main objective of this course is to provide you with a thorough introduction into academic research on financial accounting and reporting to get a better understanding of the financial reporting environment.
In this course you will learn about the role and of the auditor in society. We will cover various topics, such as the expectation gap, auditor independence, the audit risk model, the audit process, audit quality and fraudulent reporting, auditor oversight and regulation, as well as current developments in the market for audit services.
Apply your knowledge to solve complex business issues in the area of accountancy. Together with your fellow students, you will work on cases that an audit firm or company struggles with, such as the implementation of new accounting standards or the use of data analytics and process mining to improve an audit.
Sales revenue is crucial for stakeholders to understand performance. But revenues are not easily defined in case of long-term customer relationships.
So how should a telecom firm account for up-front payment for a two-year cellphone plan? Treatment according to International Financial Reporting Standards (IFRS) is changing. Does this change influence firm valuation?
Accountancy is one of the 2 tracks you can opt for in our MSc Accountancy & Control. If you are more interested in Control, then read the info on this track.