Aarhus, Denmark

Current Challenges of Accounting Regulation: IFRS, the EU and the Financial Industry

when 24 July 2023 - 11 August 2023
language English
duration 3 weeks
credits 10 EC
fee EUR 691

This course provides a unique combination of concepts from the theory of accounting regulation, the' real' world of institutional bodies involved, and the current challenges of regulating accounting as put forward by academic research and policymakers. In doing so, the course tackles in detail issues relating to three relevant topics: International Financial Reporting Standards (IFRS), their adoption and enforcement within the European Union, and the specific challenge to regulate financial statements in a highly-regulated industry such as the financial one. More specifically, the course provides a broad overview of the general purposes of accounting regulation and then focuses on the institutional architecture developing, issuing and enforcing IFRS with specific reference to the European context. Second, the course examines the social dynamics underlying the development, issuance and enforcement of IFRS and their effects on financial reporting. Third, the course deals with accounting standards' intended and unintended effects on preparers (reporting entities) and users (financial analysts, auditors, investors) of financial statements. The transversal perspective of implications for the banking industry, as an industry characterised by multiple regulations and monitoring bodies, will be maintained throughout the course.

Course leader

Costanza Di Fabio

Target group

Master's level

Fee info

EUR 691: EU/EEA citizens
EUR 1717: NON-EU/EEA citizens

Scholarships

No scholarships available