|Faculty||Faculty of Business, Management and Economics|
|Credit points, number of lectures||
|E-courses||2EKO3994: International Accounting|
|Course annotation||Course aim is international accounting knowledge mastering.
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%,
4. Exam (written) - successfully settled - 50 %.
|Study programmes||Accounting, Analysis and Audit|