International Financial Reporting Standards

2022/2023

Academic Year

RUS

Instruction in Russian

6

ECTS credits

Delivered at:

School of Economics and Finance

Course type:

Elective course

When:

2 year, 2 module

Программа дисциплины

Аннотация

The course International Financial Reporting Standards (IFRS) is a course that focuses on the preparation of financial statements and the interpretation of information in the financial statements under IFRS.

Цель освоения дисциплины

• The objective of this course is to help students learn how to prepare and interpret the information in financial statements under International Financial Reporting Standards (IFRS).

Планируемые результаты обучения

• Student demonstrates a range of generic skills including information and time management, team and project work, computing and autonomous learning, digital skills
• Student demonstrates deep knowledge and critical understanding of theories, principles, concepts and methodologies in finance
• Student uses strong analytical skills and applies them to solve practical problems.

Содержание учебной дисциплины

• Topic 1. Principles of IFRS
• Topic 2. Preparing and analyzing the financial statements and notes under IFRS
• Topic 3. Revenue
• Topic 4. Inventory
• Topic 5. Equity
• Topic 6. PP&E
• Topic 7. Financial instruments
• Topic 8. Foreign-exchange translations
• Topic 9. Consolidation
• Topic 10. Leases

Элементы контроля

• Аудиторная работа
• Самостоятельная работа
• экзамен

Промежуточная аттестация

• 2022/2023 учебный год 2 модуль
  0.2 * Самостоятельная работа + 0.6 * экзамен + 0.2 * Аудиторная работа

Список литературы

Рекомендуемая основная литература

• Mirza, A. A. (2010). Wiley IFRS : Practical Implementation Guide and Workbook (Vol. 3rd ed). Hoboken, N.J.: Wiley. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=363480

Рекомендуемая дополнительная литература

• Bragg S.M. IFRS Made Easy [Electronic resource] / S.M. Bragg. – John Wiley & Sons, 2010. – 282 p. – URL: https://ebookcentral.proquest.com/lib/hselibrary-ebooks/detail.action?docID=699462

Авторы

• Борисова Елена Феликсовна
• Чуракова Ийя Юрьевна
• Даунинг Джеффри Дейл Дейл
• Леевик Юлия Сергеевна