Akademia Finansów i Biznesu Vistula - Centralny System UwierzytelnianiaNie jesteś zalogowany | zaloguj się
katalog przedmiotów - pomoc

International accounting standards SPEC: Accounting and Finance

Informacje ogólne

Kod przedmiotu: FAB3SE04FA-Z19 Kod Erasmus / ISCED: (brak danych) / (brak danych)
Nazwa przedmiotu: International accounting standards SPEC: Accounting and Finance
Jednostka: Kierunek-FiR
Grupy:
Punkty ECTS i inne: 5.00
Język prowadzenia: angielski
Założenia (opisowo):

The main objective of the lecture is to introduce students to basic, practical aspects of Financing Reporting Standards and International Reporting Standards

Pełny opis:

1. Accounting vs Financial Reporting. Role of the system of International Financial Reporting Standards/ International Accounting Standards

2. Financial statements and their elements – presentation – IAS 1, IAS 3, IAS 5, IFRS 1, IFRS 10

3. Types of receivables- typical receivables operation , bad debts, aging of receivables – IAS 36

4. Inventory (Stocks) and its accounting - Cost of inventories, methods of inventories’ valuation, cost of goods sold and its accounting - IFRS 2

6. Intangible Assets IAS 38

7. Non-current assets and its depreciation - IAS 16; IFRS 5

8 . Equity and methods of external financing

-bank credits and its recording – IAS 23

- leasing and its recording – IFRS 16

- capital Stock

Literatura:

1.International Accounting Standards

2. International Financial Reporting Standards

https://ec.europa.eu/info/business-economy-euro/company-reporting-and-auditing/company-reporting/financial-reporting_en#documents

Financial Accounting an International Introduction”, David Alexander, Christopher Nodes

Efekty uczenia się:

1. Graduate has the basic knowledge about economic sciences, in particular economics, finance and management, as well as their place in the system of sciences and relations to other sciences (FA-K6 – W01)

2. Student has the basic knowledge about contemporary theories of finance science and the existing relationships between them as well as analysis methods used in finance, including sources of information (FA-K6 - W02)

3. Student knows the methods of financing, setting up and running a business and understands the importance of effective organization, financing, keeping business records, accounting, reporting and conducting analysis of financial data as well as the principles of industrial property protection and copyright

(FA-K6 - W04)

Metody i kryteria oceniania:

Activity during the classes– 20 %

Final Exam - 80 %

Zajęcia w cyklu "Semestr zimowy 2019/2020" (zakończony)

Okres: 2019-10-01 - 2020-02-16
Wybrany podział planu:


powiększ
zobacz plan zajęć
Typ zajęć: Konwersatorium, 15 godzin więcej informacji
Koordynatorzy: Małgorzata Smoleń-Bojańczyk
Prowadzący grup: Małgorzata Smoleń-Bojańczyk
Lista studentów: (nie masz dostępu)
Zaliczenie: Przedmiot - Egzamin/zaliczenie na ocenę/zal w skali zal-std2
Konwersatorium - Egzamin/zaliczenie na ocenę/zal w skali zal-std2
Opisy przedmiotów w USOS i USOSweb są chronione prawem autorskim.
Właścicielem praw autorskich jest Akademia Finansów i Biznesu Vistula.