Бакалавриат
2024/2025
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:
4-й курс, 2 модуль
Формат изучения:
без онлайн-курса
Охват аудитории:
для своего кампуса
Язык:
английский
Кредиты:
3
Course Syllabus
Abstract
The firm’s financial statements tell us what resources the firm has and how it uses them togenerate economic value. This introductory course is designed to familiarize you with the natureand 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 specificcases the reporting can be different. In such cases, we will refer to the International FinancialReporting Standards (IFRS), which have been adopted by over 100 countries. Occasionally, we willmention the US approach to highlight the differences (if any).