Master 2024/2025

International Financial Reporting Standards 1, 2

Type: Compulsory course (Master of Business Analytics)

Area of studies: Finance and Credit

Delivered by: Master's Programmes Curriculum Support

Where: Faculty of Economic Sciences

When: 1 year, 1, 2 module

Mode of studies: distance learning

Online hours: 20

Open to: students of one campus

Master’s programme: Магистр аналитики бизнеса

Language: English

ECTS credits: 6

Contact hours: 12

Course Syllabus

Abstract

This course is designed for graduate students who have some knowledge accounting methods and practices. The course covers International Financial Reporting Standards (IFRS) Concepts Framework and major formats of financial statements according to IFRS. Following that, the course is focused on recognition, measurement, and disclosure for such elements of financial accounting as Cash and Cash Equivalents, Receivables, Inventory and biological assets, Long-term Fixed and Intangible assets. The course includes the concepts of accounting and reporting for Lease operations (financial and operating leases). This course is a part of compulsory core courses of the online Master degree program and is designed to ensure the basic professional competences of the master student in the field of financial reporting.