Analysis of financial reports SPEC: Accounting and Finance
Informacje ogólne
Kod przedmiotu: | FAB4SE09FA-L20 |
Kod Erasmus / ISCED: | (brak danych) / (brak danych) |
Nazwa przedmiotu: | Analysis of financial reports SPEC: Accounting and Finance |
Jednostka: | Kierunek-FiR |
Grupy: | |
Punkty ECTS i inne: |
5.00 (zmienne w czasie)
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Język prowadzenia: | angielski |
Rodzaj przedmiotu: | obowiązkowe |
Tryb prowadzenia: | w sali |
Założenia (opisowo): | The main objective of the lecture is to introduce students to practical aspects of analysis of financial statement on the basis of rules Financing Reporting Standards and International Reporting Standards. |
Pełny opis: |
Presentation in Financial Statement following group of financial data with accordance with IAS/IFRS: 1. Types of receivables- typical receivables operation , bad debts, aging of receivables – IAS 36 – Impairment of assets 2. Inventory (Stocks) and its accounting - Cost of inventories, methods of inventories’ valuation, cost of goods sold and its accounting - IAS 2 - Inventory 3. Intangible Assets IAS 38 4. Fixed assets and its depreciation - IAS 16 Property, Plant and Equipment; IFRS 5 - Non-current Assets Held for Sale and Discontinued Operations 5 . Equity and methods of external financing -bank credits and its recording – IAS 23 - Borrowing Costs - leasing and its recording – IFRS 16 - Leases - capital Stock 6. Financial Assets and Financial instruments – IFRS 7 Financial Instruments: Disclosures, IFRS 9 - Financial Instruments 7. Consolidation of financial statements IAS 27 - Separate Financial Statements IAS 28 - Investments in Associates and Joint Ventures IFRS 3 -Business Combinations 8.. Financial ratios a/ liquidity ratios b/ profitability ratios c/ efficiency/turnover ratios d/ other ratios 9. Practical cases analysis; 10. Solving the cases of presentation of financial data according to IFRS rules |
Literatura: |
Papers of ACCA exam – Financial Reporting “Corporate Accounting in the unstable world” Mirosław Bojańczyk ABiF Vistula /Warsaw 2017 |
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 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 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 |
Metody i kryteria oceniania: |
Final Exam - 90 % Activity during class 10% |
Zajęcia w cyklu "Semestr letni 2019/2020" (zakończony)
Okres: | 2020-02-17 - 2020-09-30 |
zobacz plan zajęć |
Typ zajęć: |
Konwersatorium, 30 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 |
Zajęcia w cyklu "Semestr letni 2022/2023" (zakończony)
Okres: | 2023-02-18 - 2023-09-30 |
zobacz plan zajęć |
Typ zajęć: |
Konwersatorium wspólne, 30 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 wspólne - Egzamin/zaliczenie na ocenę/zal w skali zal-std2 |
Właścicielem praw autorskich jest Akademia Finansów i Biznesu Vistula.