Infopaket

International Financial Reporting Standards

ВК 1.2

Вибіркова дисципліна для ОП

Second

2023/2024

3 Semester

5

PLO 7. Select effective methods for managing economic activity, ground proposed solutions based on relevant data and scientific and applied research. PLO 8. Collect, process, and analyze statistical data, scientific and analytical materials needed for solving complex political and economic problems. PLO 12. Substantiate management decisions on the effective development of business entities, taking into account objectives, resources, constraints, and risks.

Full-time form

1. Know the economic categories, laws and principles, as well as causal and functional relationships that exist between processes and phenomena at the micro and macro levels; main currents of economic thought; fundamental sections of mathematics to the extent necessary for the application of analysis of economic and socio-economic phenomena and processes 2. Have the skills to apply knowledge of accounting to understand the formation of economic and accounting information and indicators that characterize the financial and economic activities of the entity.

The discipline contributes to the acquisition of theoretical knowledge, skills and abilities to apply in practice the International Financial Reporting Standards, as well as the concepts and principles on which they are based. The conceptual bases of financial reporting, separate elements of financial reporting, methods of their estimation and reflection in accounting, and also principles, approaches and ways of display of the information on the basic objects of accounting in separate and consolidated financial reporting according to the International Financial Reporting Standards.

1. МСФЗ. Короткий курс для практиків / С. Я. Зубілевич, О. І. Мазіна, С. А. Рогозний, О. В. Карпачова, О. О. Дядюн: посібник. Харків: ТОВ «Фактор-Друк», 2020. 364 с. 2. Міжнародні стандарти фінансової звітності - Режим доступу: www.minfin.gov.ua 3. Міжнародні стандарти фінансової звітності. Концептуальна основа фінансової звітності − Режим доступу: http://www.minfin.gov.ua/news/view/mizhnarodni-standarty-finansovoi-zvitnosti-versiia-perekladu-ukrainskoiu-movoiu---rik?category=bjudzhet. 4. Облік і фінансова звітність за міжнародними стандартами: навч. посіб. / В. М. Пархоменко, Н. М. Малюга Київ. 2019. 120 c. 5. Elliott B., Elliot J. Financial Accounting and Reporting 17th Edition [Text] / B. Elliott, J. Elliot - England, 2015. 6. Wiley IFRS 2016: Interpretation and Application of International Financial Reporting Standards (Wiley Regulatory Reporting) [Text] : PKF International Ltd. – USA, 2016.

Classes are held in the form of lectures, seminars and independent work. The following teaching methods are used for this: oral questioning, discussion of problematic issues, solving practical cases, writing a test paper; writing essays.

1. Survey, discussion of problematic issues, problem solving (RE 1; 2.1-2.3; 3.1-3.2; 4) - 5 points / 3 points; 2. Modular control work (2 MCW, 20 points max. Each) (RE 1; 2.1-2.3; 3.1-3.2; 4) - 40 points / 24 points; 3. Independent work (RE 1; 2.1-2.3; 3.1-3.2; 4) - 15 points / 9 points; - final assessment in the form of an exam - 40 points / 24 points;

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