Framework syllabus of lectures:
1. Principles of regulation and harmonization of accounting in the global scale, convergence of IFRS and US GAAP. The conceptual framework of IFRS and International Financial Reporting Standards Overview, IFRS 1 – First-time Adoption of International Financial Reporting Standards, IAS 8 – Accounting Policies, Changes in Accounting Estimates and Errors.
2. IAS 1 – Presentation of Financial Statements, IAS 10 – Events after the Reporting Period, IAS 27 –Consolidated and Separate Financial Statements, IAS 7 – Statement of Cash Flows.
3. IAS 2 – Inventories.
4. IAS 16 – Property, Plant and Equipment
5. Valuation approaches used in IAS/IFRS (valuation of assets and liabilities at the time of their acquisition, or creation, valuation during assets holding and liabilities duration), IAS 21 – The Effects of Changes in Foreign Exchange Rates, IAS 23 – Borrowing Costs.
6. IAS 36 – Impairment of Assets, IAS 38 – Intangible Assets.
7. IAS 17 – Leases.
8. IAS 19 – Employee benefits, IAS 41 – Agriculture.
9. IAS 39 – Financial Instruments: Recognition and Measurement, IAS 32 – Financial Instruments: Presentation, IFRS 7 – Financial Instruments: Disclosures, IAS 37 – Provisions, Contingent Liabilities and Contingent Assets, IAS 18 – Revenue and others.
1. Principles of regulation and harmonization of accounting in the global scale, convergence of IFRS and US GAAP. The conceptual framework of IFRS and International Financial Reporting Standards Overview, IFRS 1 – First-time Adoption of International Financial Reporting Standards, IAS 8 – Accounting Policies, Changes in Accounting Estimates and Errors.
2. IAS 1 – Presentation of Financial Statements, IAS 10 – Events after the Reporting Period, IAS 27 –Consolidated and Separate Financial Statements, IAS 7 – Statement of Cash Flows.
3. IAS 2 – Inventories.
4. IAS 16 – Property, Plant and Equipment
5. Valuation approaches used in IAS/IFRS (valuation of assets and liabilities at the time of their acquisition, or creation, valuation during assets holding and liabilities duration), IAS 21 – The Effects of Changes in Foreign Exchange Rates, IAS 23 – Borrowing Costs.
6. IAS 36 – Impairment of Assets, IAS 38 – Intangible Assets.
7. IAS 17 – Leases.
8. IAS 19 – Employee benefits, IAS 41 – Agriculture.
9. IAS 39 – Financial Instruments: Recognition and Measurement, IAS 32 – Financial Instruments: Presentation, IFRS 7 – Financial Instruments: Disclosures, IAS 37 – Provisions, Contingent Liabilities and Contingent Assets, IAS 18 – Revenue and others.