International Accounting Normalization
General Objectives:
This course aims to provide participants with the necessary skills to develop an up-todate
view of international accounting standards - IFRS - regarding levels of transparency
(disclosure), with applications to the reality of Angolan companies.
Specific Objectives:
At the end of this course participants will know:
- Understand the need for international accounting harmonization, becomingaware of its necessity, advantages and obstacles;
- Strengthen skills in accounting and financial reporting, anticipating their
- confrontation with real-life issues.
CONTENTS
Module I - International Accounting Harmonization
- Harmonizing bodies;
- The need for harmonization;
- Advantages and the obstacles;
- The process of international accounting harmonization;
- Harmonization documents (conceptual framework, standards and interpretative standards);
- The role of the IASB.
