Фінансовий облік на основі Міжнародних стандартів звітності
Викладає: проф., д.е.н. Івахненков С. В.
The course objective is to develop the students' skills in analyzing business transactions under International Financial Reporting Standard (IFRS) and to prepare financial statement information applying these standards. Principles-based accounting standards, such as IFRS, require high analytical and argumentative capabilities from preparers. Those responsible for the financial reporting need to be able to draw conclusions about how a transaction should be presented in the various financial statements, as well as in the notes to the financial statements, in the annual report as well as in interim reporting. Preparers also need to be able to understand how the reporting requirements translate into accounting requirements.
The course aims to provide students with an understanding of the application accounting standards. It aims to provide skills in how to read and interpret accounting standards as well as skills in accounting for various transactions. The course also provides an opportunity to reflect on the application of accounting standards in relation to the intended characteristic of accounting information. The focus is on IFRS and the International Accounting Standards Board's (IASB) conceptual framework
