International Financial Reporting Standards were introduced on the basis of a European Directive to enhance the transparency, comparability and fairness of corporate accounting. It is a very important course, which involves complex theoretical knowledge and applications. It is a necessary course for the graduate, who wants to work in the accounting department of a large company. Upon successful completion of the course, the student will be able to:

• Describe the production process of IAS (International Accounting Standards) and IFRS (International Financial Reporting Standards).

• Analyze the basic principles of all IAS and IFRS.

• Practically apply the basic principles of all IAS and IFRS.

• Combine and compile the principles of IAS and IFRS so that he can draw up the company's balance sheet on the basis of IAS and IFRS.

• Evaluate the assets of the enterprise based on the principles of IAS / IFRS.

• Choose which methods to use.

eclass: https://eclass.uop.gr/courses/3683/