Bachelor 2024/2025

Financial Reporting

Type: Elective course (Digital Product Management)

Area of studies: Business Informatics

Delivered by: Department of Financial Management

Where: Graduate School of Business

When: 4 year, 2, 3 module

Mode of studies: offline

Open to: students of one campus

Language: English

ECTS credits: 5

Contact hours: 50

Course Syllabus

Abstract

The course is designed to introduce a number of theoretical approaches to financial accounting and develop background for preparing financial statements of the company under alternative accounting conventions (mainly under International Financial Reporting Standards (IFRSs)). The course describes a number of regulatory issues relating to financial accounting and explores the detailed issues and problems of financial reporting. It provides basic skills in recording and interpretation of financial data and covers basic techniques of financial analysis. The course requires the knowledge of basics of accounting and microeconomics.