Course Presentation
This is a practical case-based course which presents and discusses aspects of measurement and reporting of organizational performance for strategic and operational purposes with a focus on a variety of financial and non-financial performance measures suitable for both internal and external decision-making. Projects, together with a series of practical workshops, facilitate self-discovery of knowledge and development of a variety of professional skills and attitudes. The course is intended to develop a foundation for thinking about measurement so that students can not only learn the nuts and bolts of accounting, but also build an intuition for measurement that allows students to evaluate current measures and develop measures that are both relevant and reliable to decision makers. 

Learning Objectives
In this course students will learn and reflect on key concepts in accounting measurement and disclosure with emphasis on judgment and decision making in accounting process and choices. The goal is to help students experience a practical and self-guided learning environment to develop. 

Upon successful conclusion of this course, students will be able to: 
Elaborate key objectives of financial reporting and the desired characteristics of financial disclosures. 
Search, interpret and apply relevant standards when facing a reporting issue.
Characterize and account for investing and financing activities according to current accounting standards with focus on IFRS framework. 
Evaluate a firm’s financial reporting environment and its impact on accounting choices and financial communication.
Effectively work and communicate in a team environment similar to the professional accounting environment.
Make sound ethical decisions.

Accounting Measurement and Disclosure

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