Course code Ekon3089
Faculty Faculty of Business, Management and Economics
Credit points, number of lectures
Credit points ECTS Credit points Total number of auditorium hours Number of lecture hours Number of seminars and practical work hours Number of student independent work hours
2 3 32 16 16 48
E-courses 2EKO3994: International Accounting
Course annotation Course aim is international accounting knowledge mastering.
Course tasks:
1. To learn about the development of accounting,
2. To learn and understand the influencing factors of accounting system,
3. Understand the accounting models and their differences,
4. Get to know international and EU accounting regulations.

The language of instruction - Latvian.
Course responsible lecturer Ramona Rupeika-Apoga
Results After this course successful mastering, students get:
1) knows the factors affecting the accounting system and different accounting models,
2) knows the essence of accounting standardization and harmonization, international and EU accounting regulation.

3) to explore and to compare national accounting systems.


4) to evaluate and to analyze national accounting systems.
Course plan No., Topic, Planned amount in hours
1. Accounting historical development L4
2. Economic globalization. Accounting system influencing factors. Classification of accounting systems. L4 P2
3. Harmonization and standardization of accounting. Accounting organization. L2 P2
4. Accounting standards and their comparison. L4
5. Regulation and harmonization of accounting in EU. Accounting systems comparison. L2 P12

L - lecture,
P - practical work
Requirements for obtaining credit points Intermediate assessment:
1. Test - 10%,
2. Test - 10%,
3. Practical work – 30%,

Final assessment:

4. Exam (written) - successfully settled - 50 %.

Study programmes Accounting, Analysis and Audit