Infopaket

Corporate reporting

ВБ 1 3.1.2.П

Вибіркова дисципліна для ОП

Second

2023/2024

3 Semester

6

1. Possess innovative technologies, justify the choice and explain the application of new methods of preparation and provision of accounting information for the management of the entity. 2. Develop internal standards and forms of management and other reporting of business entities. 3. Prepare financial statements in accordance with national and international standards for businesses at the corporate level, disclose and use relevant information for management decisions. 4. To analyze the functioning and development of economic entities, to determine the functional areas, to calculate the relevant indicators that characterize the effectiveness of their activities, in accordance with the field and / or types of business. 5. Apply the acquired theoretical knowledge to solve practical problems in various areas of business, the functioning of the enterprise and business entities and meaningfully interpret the results

External 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