Accounting and Financial Reporting According to International Standards (курсовий проєкт)

Major: Accounting and Taxation
Code of subject: 7.071.00.O.007
Credits: 3.00
Department: Accounting and Analysis
Lecturer: Ph.D. in Economics, associate professor Natalia Lytvynenko
Semester: 2 семестр
Mode of study: денна
Learning outcomes: As a result of module learning a student should: master the procedure of accounting organization and accounting records maintenance according to IFRS; be able to display information about business transactions in the accounting system and in the financial statements of an enterprise according to the rules determined by IFRS.
Required prior and related subjects: - prerequisites: «Accounting in business management», «Financial analysis»; - corequisites: «Accounting organization», « Management information systems in accounting, analysis and audit»
Summary of the subject: The essence of International Financial Reporting Standards and the main procedures for their implementation. Composition and structure of financial statements prepared in accordance with international accounting standards and financial statements. Formation of accounting policy in the organization of accounting according to international accounting standards and financial reporting. Recognition, measurement and disclosure of information about the assets of the enterprise in the financial statements. Features of recognition, measurement and disclosure of liabilities. Requirements for the recognition, measurement and disclosure of information about income and expenses of the enterprise. The order of accounting and reflection in the financial statements of financial instruments. Recognition, measurement and reflection in the financial statements of the investor of investments in joint and associates. Features of business combination accounting and consolidation of financial statements. Formation of financial statements according to international accounting standards.
Assessment methods and criteria: - Current control (30%): oral answers during practical classes; Final tests (70%) - Evaluative control (credits).
Recommended books: 1. Облік і фінансова звітність за міжнародними стандартами / Лучко М.Р., Бенько І.Д. – Тернопіль : Економічна думка ТНЕУ, 2016. – 360 с. 2. Облік і фінансова звітність за міжнародними стандартами : навч. посіб. / С. О. Кузнецова, І. Б. Чернікова. – Х. : Видавництво «Лідер», 2016. – 318 с. 3. Міжнародні стандарти фінансової звітності. Підручник і практикум / Чая В.Т., Чая Г.В. – Тернопіль : Юрайт, 2017. – 417 с. 4 . МСФЗ: Короткий курс для практиків / [С.Я. убілевич, о.І. Мазіна, С.А. Рогозний, О.В. Карпачова, О.О. Дядюн]. – Х.: ТОВ «ФАТОР-ДРУК», 2020. – 364 с. 5. Облік у зарубіжних країнах : навч.посіб. / Н.С. Акімова., А.П. Грінько, О.В. Топоркова, Т. А. Наумова, Н.С.Ковалевська, Л. О. Кирильєва, В. В. Янчев.– Х.: ХДУХТ, 2016. – 288 с.