Infopaket

Accounting and taxation in foreign countries

ВБ 2.1

Вибіркова дисципліна для ОП

First

2023/2024

8 Semester

6

Search, process and analyze foreign scientific literature on accounting Have the tools to account for business transactions in foreign countries Be able to identify the features of accounting and taxation in different foreign countries Apply the acquired theoretical knowledge to solve practical problems of displaying various objects of accounting in foreign countries

Full-time form

1. Know financial accounting, management accounting, taxation, have knowledge of economic disciplines, micro- and macroeconomics. 2. Be able to do accounting, independently absorb new information, work with the regulatory framework for accounting, with foreign sources. 3. Have basic skills in working with educational and regulatory literature, calculation of depreciation, taxes and other indicators.

The course is devoted to the study of accounting and taxation in different countries in accordance with International Financial Reporting Standards, Directive 2013/34 / EU and specific rules of different countries, mainly continental and Anglo-American accounting models. Peculiarities of normative regulation of accounting, valuation and reflection in the accounting of assets, capital and liabilities, preparation of financial statements are studied.

Lecture, seminar classes, independent work

Poll testing, calculation tasks, modular control work, independent work

Ukrainiane