INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS)
This advanced course on International Financial Reporting Standards (IFRS) explores the theoretical and practical complexities of accounting standards in a global context. Tailored for law students, legal professionals, and finance executives, the course provides a nuanced understanding of the IFRS framework, adoption mechanisms, cross-border implications, and the legal considerations associated with these international standards. Through an in-depth study of real-world case laws, interpretations, and the legal structure that governs IFRS, participants will be better prepared to navigate the complexities of international accounting standards from both a legal and financial standpoint.
Course Objectives
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To provide a comprehensive understanding of the foundation and evolution of International Financial Reporting Standards (IFRS).
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To analyze the legal framework underpinning the international adoption and governance of IFRS.
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To examine the intricacies of specific IFRS standards, focusing on their impact, interpretation, and enforcement.
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To assess the challenges and opportunities that come with IFRS adoption, particularly in cross-border transactions.
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To explore real-world case studies and jurisprudence related to IFRS.