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
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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 |
zobacz plan zajęć |
Typ zajęć: |
Konwersatorium, 15 godzin
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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 |
Właścicielem praw autorskich jest Akademia Finansów i Biznesu Vistula.