International accounting standards SPEC: Accounting and Finance [FAB3SE04FA-Z19] Semestr zimowy 2019/2020
Konwersatorium, grupa nr 1

1.International Accounting Standards

2. International Financial Reporting Standards

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

1. Accounting vs Financial Reporting. Role of the system of International Financial Reporting Standards/ International Accounting Standards – 2 h

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

3. The recognition of revenues and revenues’ accounting IFRS 15, IAS 18 – 1 h

4. Types of receivables- typical receivables operation , bad debts, aging of receivables – IAS 36 - 2 h

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

6. Intangible Assets IAS 38 – 1 h

7. Fixed assets and its depreciation - IAS 16; IFRS 5 - 2 h

8 . Equity and methods of external financing – 1 h

-bank credits and its recording – IAS 23

- leasing and its recording – IFRS 16

- capital Stock

9. Financial instruments – IFRS 7 Financial Instruments: Disclosures, , IFRS 9 – 2 h

Activity during the classes– 20 %

Final Exam - 80 %