International Financial Reporting Standards 1, 2

2024/2025

Учебный год

ENG

Обучение ведется на английском языке

3

Кредиты

Кто читает:

Отдел сопровождения учебного процесса в магистратуре

Статус:

Курс обязательный

Когда читается:

2-й курс, 1 модуль

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.