Бакалавриат
2023/2024
Финансовый учет и отчетность
Статус:
Курс по выбору (Совместная программа по экономике НИУ ВШЭ и РЭШ)
Направление:
38.03.01. Экономика
Где читается:
Факультет экономических наук
Когда читается:
3-й курс, 2 модуль
Формат изучения:
без онлайн-курса
Охват аудитории:
для своего кампуса
Язык:
английский
Кредиты:
3
Контактные часы:
32
Course Syllabus
Abstract
The firm’s financial statements tell us what resources the firm has and how it uses them to
generate economic value. This introductory course is designed to familiarize you with the nature
and content of financial reporting processes.
The goal is not to turn you into an accountant, but rather to develop literacy in financial accounting
– a skill that will improve your risk assessment, forecasting, and decision making.
While the central concepts of financial accounting are common across jurisdictions, in specific
cases the reporting can be different. In such cases, we will refer to the International Financial
Reporting Standards (IFRS), which have been adopted by over 100 countries. Occasionally, we will
mention the US approach to highlight the differences (if any).