Financial Accounting and Reporting
University of Limerick
Area of Study
Taught In English
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 Credits3
Recommended U.S. Quarter Units4
Hours & Credits
Rationale and Purpose of the Module: The aim of this module is to develop a student’s understanding of the theoretical framework of accounting. It introduces the student to the translation of accounting theory, concepts and principles into accounting regulation and practice. It encourages the student to evaluate selected international accounting standards.
Syllabus: The module will consider the theory and practice of selected international accounting standards and issues. Focus will be on the preparation and reporting to external users of financial information, especially, but not exclusively, equity investors. The accounting standards and issues are examined in light of their historical development and discussions will not be solely around the actual content but what the regulations ought to be or might be.
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.