INTRODUCTION OF INTERNATIONAL AND FINANCIAL ACCOUNTING
The International Financial Reporting Rules are a series of accounting standards that regulate how certain kinds of transactions and events should be recorded in financial statements. These standards were developed by the International Accounting Standards Committee. The International Accounting Standards Board is responsible for their creation as well as ongoing maintenance.
Students are provided with the opportunity to acquire substantial fundamental knowledge of topics such as accounting, taxation, law, financial reporting, auditing, risk management, corporate governance, management accounting, finance, business ethics, and cost accounting through participation in the course.
OBJECTIVES
- The International Accounting Standards Committee was established with the mission of developing accounting standards that are to be respected in the presentation of audited financial Statements and promoting the international adoption of these standards.
- To ensure that complete and accurate records of all company transactions are kept.
- The balance sheet and the statement of cash flows are two financial documents that are used to analyze a company’s present financial situation as well as describe its historical performance.
- The preparation of an organization’s financial statements is within the purview of financial accounting.
- These statements include the income statement, the statement of owner’s equity, and others.
LITERATURE REVIEW
Accounting for finances provides the company’s many stakeholders with up-to-date information on the company’s financial health. It is meant to assist each stakeholder in the firm in making choices pertaining to the company’s operations. For instance, it makes it possible for shareholders to have an understanding of the business’s profit-generating subsidiaries.
The field of study known as international finance examines the monetary dealings that take place between two or more nations. The realm of international finance focuses on things like currency exchange rates and direct investments made in other countries. The relevance of international finance has significantly increased as a result of increased globalization.
CONCLUSION
The practice of financial accounting is a crucial part of running a business since it enables experts to comprehend the financial state of their company. It makes it possible to have openness, decisions that are driven by data, and increased profitability. Accounting is divided into many subfields, one of which is known as financial accounting.
Within this subfield, a procedure known as documenting, analyzing, and reporting the numerous transactions that are the consequence of corporate activities over a period of time is carried out.
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