Infopaket

Corporate reporting

ВБ 2.1

Вибіркова дисципліна для ОП

Second

2023/2024

3 Semester

6

PRN09. Prepare financial statements in accordance with national and international standards for businesses at the corporate level, publish and use relevant information for management decisions. PRN10. Collect, evaluate and analyze financial and non-financial data to generate relevant information for management decisions. PRN11. Develop and evaluate the effectiveness of the control system of economic entities. PRN17. Prepare and substantiate conclusions for consulting owners, management of the business entity and other users of information in the field of accounting, analysis, control, audit, taxation. PRN18. Adhere to the norms of professional and academic ethics, maintain balanced relationships with team members (teams), consumers, contractors, contact audiences.

Full-time form

Know: the legal framework that affects the construction of accounting and reporting, corporate governance; IFRS; system of economic indicators and their reflection in the system of accounting and reporting; economic content of accounting objects; organization and methods of reporting; documentation of business transactions; basic forms of financial reporting and the procedure for filling them out. Be able to: use legislative and instructive materials that directly affect the construction of accounting and reporting; determine the objects of accounting and reporting; determine indicators of financial, statistical, tax and other forms of reporting; basic principles of enterprise operation.

Corporate governance: essence, principles. Corporate reporting: essence, purpose, principles, objects. Financial reporting: essence, purpose, principles. Non-financial reporting: essence, purpose, principles. Independent external audit. Dividends and dividend policy. Control system and ethics standards

Lecture, practical lesson, independent work

Individual calculation tasks, exam

Ukrainiane