International Financial Reporting III
University of Galway
Area of Study
Taught In English
Students enrolled in this course must have taken an intermediate level accounting course.
Course Level Recommendations
ISA offers course level recommendations in an effort to facilitate the determination of course levels by credential evaluators.We advice each institution to have their own credentials evaluator make the final decision regrading course levels.
Recommended U.S. Semester Credits2
Recommended U.S. Quarter Units3
Hours & Credits
The objectives of this course are to develop in students an awareness of the methods available for dealing with advanced problems of Financial Reporting and to consolidate their ability to prepare and analyse company financial statements. Problems in Group Accounts; Accounting for Foreign Currency Translations; Accounting for Leases; Taxation in Company Accounts (particularly Deferred Taxation); Further review of Accounting Standards; Review of the preparation and analysis of Company Financial Statements.
Courses and course hours of instruction are subject to change.
Credits earned vary according to the policies of the students' home institutions. According to ISA policy and possible visa requirements, students must maintain full-time enrollment status, as determined by their home institutions, for the duration of the program.
ECTS (European Credit Transfer and Accumulation System) credits are converted to semester credits/quarter units differently among U.S. universities. Students should confirm the conversion scale used at their home university when determining credit transfer.
Please reference fall and spring course lists as not all courses are taught during both semesters.
Please note that some courses with locals have recommended prerequisite courses. It is the student's responsibility to consult any recommended prerequisites prior to enrolling in their course.