| Code | Name of the Course Unit | Semester | In-Class Hours (T+P) | Credit | ECTS Credit |
|---|---|---|---|---|---|
| ECF219 | INTERNATIONAL FINANCIAL REPORTING STANDARDS | 3 | 3 | 3 | 6 |
KEY LEARNING OUTCOMES OF THE COURSE UNIT (On successful completion of this course unit, students/learners will or will be able to) |
|---|
| Understand the conceptual framework, principles, and objectives of International Financial Reporting Standards (IFRS). |
| Explain the role of IFRS in enhancing transparency, comparability, and consistency of financial reporting at the international level. |
| Apply IFRS in the recognition, measurement, presentation, and disclosure of financial statements. |