Магистратура 2024/2025

МСФО: актуальные темы корпоративной отчетности

Статус: Курс по выбору (Стратегическое управление финансами фирмы)

Направление: 38.04.08. Финансы и кредит

Кто читает: Школа финансов

Где читается: Факультет экономических наук

Когда читается: 1-й курс, 4 модуль

Формат изучения: без онлайн-курса

Охват аудитории: для всех кампусов НИУ ВШЭ

Преподаватели: Кузубов Сергей Анатольевич

Прогр. обучения: Стратегическое управление финансами фирмы

Язык: английский

Кредиты: 3

Контактные часы: 32

Course Syllabus

Abstract

This course provides an in-depth examination of consolidated financial statements and sustainability reporting under International Financial Reporting Standards (IFRS). Students will learn the concepts, principles, and requirements for preparing consolidated financial statements, including business combinations, non-controlling interests, intercompany transactions, and disclosures. The course will also cover sustainability reporting topics such as environmental, social, and governance (ESG) disclosures, integrated reporting, and the IFRS Sustainability Disclosure Standards. Real-world case studies will be used to analyze financial reporting practices. Prerequisites for the "Consolidated and Sustainability Reporting under IFRS" course: Financial Accounting Basics of accounting and financial reporting. Understanding of key financial statements - statement of financial position, statement of comprehensive income, statement of changes in equity, statement of cash flows. Financial Analysis Skills to analyze and interpret financial statements. Understanding of key financial ratios. Assessment of a company's financial standing. International Financial Reporting Standards (IFRS) Understanding of the nature, framework and requirements of IFRS. Differences between IFRS and local financial reporting standards. Risk Management Concept of risks, their assessment and risk management methods in companies. Risk-based thinking. Corporate Governance Understanding principles and mechanisms of corporate governance. Interrelation between corporate governance, sustainability and disclosure of non-financial information. These disciplines provide the necessary foundation of knowledge required for studying consolidated and sustainability reporting under IFRS.