International Financial Reporting Standards 1, 2

2023/2024

Academic Year

ENG

Instruction in English

3

ECTS credits

Delivered at:

Практико-ориентированные магистерские программы факультета экономических наук

Course type:

Compulsory course

When:

2 year, 1 module

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.