Work program of the elective course "International Financial Reporting Standards"

Казак, Оксана Олексіївна (2022) Work program of the elective course "International Financial Reporting Standards" [Teaching Resource]

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The development of globalization in the world creates economic preconditions for the development and implementation of generally accepted requirements for accounting and preparation of financial statements based on international financial reporting standards. International Financial Reporting Standards (IFRS) is an instrument of economic policy, the main purpose of which is to ensure transparency and clarity of information about activities. It is possible to provide information on the economic condition of economic entities through reporting. The principles laid down in the order of reporting in accordance with IFRS, make it able to depict the real financial condition of the enterprise, institution, organization. True and timely information of the head of the business entity helps to prevent possible negative situations and their consequences, and for the company is an impetus for the emergence of new processes that stabilize it. This essence of the system of accounting and reporting in business entities makes it necessary to study them in matters of theory and practice. This course is devoted to the study of theoretical principles and consolidation of practical skills in the formation of financial reporting according to international standards.

Item Type: Teaching Resource
Uncontrolled Keywords: International Financial Reporting Standards; working program of the training course; IFRS; formation of financial statements according to international standards; master's degree
Subjects: Нормативні документи > Робочі програми навчальних дисциплін
Divisions: Факультети > Факультет інформаційних технологій та управління > Кафедра фінансів та економіки
Depositing User: доцент Оксана Олексіївна Казак
Date Deposited: 31 Jan 2022 08:28
Last Modified: 31 Jan 2022 08:28

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