Бакалавриат
2025/2026
Международные стандарты финансовой отчетности
Статус:
Курс по выбору (Экономический анализ)
Когда читается:
3-й курс, 1, 2 модуль
Онлайн-часы:
20
Охват аудитории:
для своего кампуса
Преподаватели:
Малофеева Татьяна Николаевна
Язык:
русский
Контактные часы:
40
Программа дисциплины
Аннотация
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 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. This is a one-semester course designed to give students basic knowledge about IFRS. Learning Objectives: the student should be able to prepare consolidated financial statements for the group of companies, and also use financial, accounting and other information contained in the statements of enterprises of various forms of ownership, organizations, departments, etc., for making management decisions.