International Accounting - spec: Accounting & Taxes
Informacje ogólne
Kod przedmiotu: | FAB3SE20FA-Z17 |
Kod Erasmus / ISCED: | (brak danych) / (brak danych) |
Nazwa przedmiotu: | International Accounting - spec: Accounting & Taxes |
Jednostka: | Akademia Finansów i Biznesu Vistula |
Grupy: | |
Punkty ECTS i inne: |
(brak)
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Język prowadzenia: | angielski |
Skrócony opis: |
The main objective of the lecture is to introduce students to practice aspects of Financing Reporting Standards and International Reporting Standards. |
Pełny opis: |
1. Financial statements and their elements – Financial statements and their elements – presentation – IAS 1, IAS 3, IAS 5, IFRS 1, IFRS 10 - 2 h 2. The recognition of revenues and revenues’ accounting IFRS 15, IAS 18 – 1 h 3. Types of receivables- typical receivables operation , bad debts, aging of receivables – IAS 36 - 2 h 4. Inventory (Stocks) and its accounting - - IFRS 2 - 2 h Cost of inventories, methods of inventories’ valuation, cost of goods sold and its accounting 5. Intangible Assets IAS 38 – 1 h 6. Fixed assets and depreciation - IAS 16; IFRS 5 - 2 h 7 . Equity and methods of external financing – 2 h -bank credits and its recording – IAS 23 - leasing and its recording – IAS 23 - capital Stock 8 Financial instruments – IFRS 7, IFRS 9 – 1 h 9. Accounting vs Financial Reporting – 2 h |
Literatura: |
1.International Accounting Standards 2. International Financial Reporting Standards 3. Financial Accounting an International Introduction”, David Alexander, Christopher Nodes |
Efekty uczenia się: |
Student has a basic knowledge of the Financial Reporting Standards and International Accounting Standards , |
Metody i kryteria oceniania: |
Attendance and Participation – 10 % Mid-Term Exam – 45 % Final Exam - 45 % |
Właścicielem praw autorskich jest Akademia Finansów i Biznesu Vistula.