Infopaket

National and international accounting standards

ВБ 4.02.01

Вибіркова дисципліна для ОП

First

2023/2024

4 Semester

4

To understand the principles of accounting; basic normative and instructive materials on the organization and methods of accounting and financial reporting; progressive forms and methods of accounting in organizations of various organizational and legal forms (system of collection, processing and preparation of information); capabilities of modern technical means of collecting, transmitting and processing accounting information; capabilities of modern technical means of collecting, transmitting and processing accounting information; features of implementation and application of international standards of financial reporting and accounting at the national level.

Knowledge of the goals, objectives and basic principles of accounting; basic normative and instructive materials on the organization and methods of accounting and financial reporting; progressive forms and methods of accounting in organizations of various organizational and legal forms (system of collection, processing and preparation of information); capabilities of modern technical means of collecting, transmitting and processing accounting information; have the skills to collect, identify, group, systematize, analyze and present accounting information in accordance with current legislation of Ukraine and international financial reporting standards..

Thematic plan of the discipline: 1. Formation and development of accounting and financial reporting in international business 2. General characteristics of accounting. Principles and methods of accounting 3. Comparative characteristics of accounting systems. Comparative characteristics of national and international standards of financial reporting and accounting 4. Accounting accounts. Their content and purpose 5. Characteristics of financial statements and their main forms according to national and international standards 6. Accounting for non-current assets 7. Accounting for inventories and production costs 8. Accounting for cash in national and foreign currencies 9. Accounting for wages

1. Агеева О. А. Международные стандарты финансовой отчетности : учебник для академического бакалавриата / О. А. Агеева, А. Л. Ребизова. — 3-е изд., перераб. и доп. — М. : Издательство Юрайт, 2019. — 385 с. 2. Алисенов А. С. Международные стандарты финансовой отчетности : учебник и практикум для бакалавриата и специалитета / А. С. Алисенов. — 2-е изд., перераб. и доп. — М. : Издательство Юрайт, 2019. — 404 с. 3. Бабаев Ю.А. Бухгалтерский учет, анализ и аудит внешнеэконом. деятельности: Учебник / Ю.А. Бабаев, А.М. Петров, Ж.А. Кеворкова и др. — М.: Вузовский учебник, 2018. — 352 c. 4. Бархатов А.П. Бухгалтерский учет внешнеэкономической деятельности. Учебное пособие для бакалавров. 10-е изд., стер. — М.: Дашков и К, 2020. — 266 c. 5. Богаченко В. М. Бухгалтерский учет. Учебник. — М.: Феникс, 2020. — 538 c.

Lectures, seminars

Evaluation is carried out according to the modular rating system. Current control: answers (up to 30 points), additions (up to 5 points), written assignment (up to 5 points), final modular test (up to 10 points). The form of final control is an exam. The exam is conducted in writing. The student's answer to the exam – up to 40 points.

Ukrainian