Infopaket

International accounting Reporting Standards

ОК 29

Обов’язкова дисципліна для ОП

First

2022/2023

8 Semester

6

PLO 04. Form and analyze financial, management, tax and statistical reporting of enterprises and correctly interpret the information obtained for management decisions PLO 05. Have methodological tools for accounting, analysis, control, audit and taxation of economic activity of enterprises PLO 16. Possess and apply knowledge of state and foreign languages for the formation of business papers and communication in professional activities PLO 18. Analyze the development of accounting systems, models and methods at the national and international levels in order to justify the feasibility of their introduction in the enterprise

1) knowledge: economic categories, laws, cause and effect relationships that exist between processes and phenomena at different levels of economic systems; fundamental sections of mathematics to the extent necessary for the application of economic and mathematical methods in the fields of accounting, economic analysis and audit; theoretical bases of accounting, financial and management accounting, formation of financial statements; 2) ability to: apply knowledge of business, labor and financial law to the extent sufficient to establish compliance of the operations performed by the company with the current legislation. 3) skills: possession of general scientific and special methods of studying economic phenomena and processes at the enterprise; аpplication of specialized information systems and computer technologies for accounting, analysis, audit and taxation.

The discipline facilitates the formation of theoretical knowledge, skills and application of international financial reporting standards, as well as the concepts and principles on which they are based. The conceptual bases of financial statements, separate elements of financial statements, methods of their estimation and presentation in accounting are considered, as well as principles, approaches and methods of presentation of information about the main objects of accounting in separate and consolidated financial statements in accordance with the International Financial Reporting Standards. The structure of the discipline is defined by two substantive modules: 1. Accounting and financial reporting of assets under IFRS; 2. Accounting for liabilities and the preparation of IFRS consolidated financial statements.

1. International financial reporting standards. Official translation of the Ministry of Finance of Ukraine. URL: https://www.minfin.gov.ua 2. International Financial Reporting Standards. Issued Standards by IFRS Foundation. URL: https://www.ifrs.org/issued-standards/list-of-standards 3. Zubilevich S.Ya., Mazina O.I., Rogozny S.A., Karpachova O.V., Dyadyun O.O. IFRS: A Short Course for Practitioners. FPBAU 2020. 364 p. 4. Luchko M.R., Benko I.D. Accounting and financial reporting according to international standards. Ternopil Economic opinion of TNEU, 2016. 360 p. 5. Golov S.F., Kostyuchenko V.M., Kulaga O.M. Transformation of financial statements of Ukrainian enterprises into financial statements according to international standards. Methodical manual. Kyiv. FPBAU, 2013. 268 p.

Lectures, seminars, consultations, individual work

Modular tests, individual work to solve a complex problem, exam

Ukrainian