Infopaket

Workshop «Consolidated Financial Reporting»

ОК 1.15

Обов’язкова дисципліна для ОП

Second

2023/2024

3 Semester

4

ПРН 02. To know the theory, methods and practice of formation of accounting information at the stages of the accounting process and control for current and potential management needs of business entities, taking into account professional judgment ПРН 06. To determine the information needs of users of accounting information in the management of the enterprise, provide advice to management personnel of the entity on accounting information ПРН 09. To prepare financial statements in accordance with national and international standards for businesses at the corporate level, publish and use relevant information for management decisions

Full-time form

Successful mastering of the discipline requires students to have the following knowledge, skills and abilities, namely: To know: - theoretical foundations of accounting and reporting of enterprises; - categorical-conceptual apparatus of the cycle of general economic, accounting-analytical and control disciplines; - legislative and regulatory support of accounting and financial reporting of enterprises under the conditions of use of NSA and IFRS; - main aspects of the formation of accounting policies of enterprises To be able: - to form the accounting policy of the enterprise under the conditions of use of NSA and IFRS; - to use methodological techniques to display information about the results of activities in financial accounting and reporting;

The discipline is aimed at deepening the skills and practical application of the general methodological, methodological and organizational principles of the consolidated financial statements of the group of companies. The practical use of a step-by-step algorithm for compiling certain forms of financial reporting contributes to the systematization and generalization of knowledge and skills in financial accounting, economic analysis and auditing. 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 the consolidated financial reporting according to NSА and IFRS are considered.

Mini-lectures, practical classes, consultations, individual work

Survey, modular test, final test

Ukrainiane