International Financial Reporting Standards

2025/2026

Academic Year

ENG

Instruction in English

4

ECTS credits

Delivered at:

Department of Financial Management

Course type:

Compulsory course

When:

3 year, 4 module

Instructor

Leevik, Yulia

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.