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Macroeconomic Risks in Accounting
OVERVIEW
CEA CAPA Partner Institution: Corvinus University of Budapest
Location: , Hungary
Primary Subject Area: Economics
Instruction in: English
Course Code: ECO B01
Transcript Source: Partner Institution
Course Details: Level 400
Recommended Semester Credits: 3
Contact Hours: 45
Prerequisites: Macroeconomics (BA), Foundations of Accounting
DESCRIPTION
The course explains how macroeconomic risks are presented in organizations' financial statements. It is designed to help students comprehend how basic macroeconomic processes and phenomena
impact financial statements and how they affect business documents that guide decision-making. The course will primarily cover two types of risks - inflation and crises. We will first discuss the
theoretical background and relevant models, then explain and illustrate the accounting implications. The accounting framework used throughout the course will be IFRS.
Corvinus University of Budapest awards credits based on the ECTS system (2 ECTS credits equals 1 U.S. credit therefore, 6 ECTS credits is equivalent to 3 U.S. credits). At Corvinus University of Budapest, all classes meet for a minimum of 180 minutes per week. Contact hours are calculated through a combination of lecture hours and outside activities which can include (workshops, seminars, fieldwork activities, guest lectures, and independent work) therefore, contact hours may vary on syllabi.
impact financial statements and how they affect business documents that guide decision-making. The course will primarily cover two types of risks - inflation and crises. We will first discuss the
theoretical background and relevant models, then explain and illustrate the accounting implications. The accounting framework used throughout the course will be IFRS.
Corvinus University of Budapest awards credits based on the ECTS system (2 ECTS credits equals 1 U.S. credit therefore, 6 ECTS credits is equivalent to 3 U.S. credits). At Corvinus University of Budapest, all classes meet for a minimum of 180 minutes per week. Contact hours are calculated through a combination of lecture hours and outside activities which can include (workshops, seminars, fieldwork activities, guest lectures, and independent work) therefore, contact hours may vary on syllabi.
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