Subject 6 Preparation of financial statements

Goal

This course provides in-depth knowledge and skills in the field of national and international accounting regulation and preparation of financial statements, preparation and presentation of separate and consolidated financial statements in accordance with international Financial Reporting Standards, as well as analysis of financial statements:  

Content

Principles, fundamentals of preparation and presentation of financial statements

Main provisions and regulatory system
Financial statements
Preparation of reports
About the financial situation
Statement of profit or loss and other comprehensive financial result
About changes in equity
Preparation of a cash flow statement by direct and indirect methods

ANALYSIS OF FINANCIAL STATEMENTS

Analysis and interpretation of financial statements
Calculation of earnings per share

APPROACHES TO IFRS BY INDIVIDUAL ARTICLES AND CIRCUMSTANCES

fixed assets, non-current assets available for sale
intangible assets, research and development, inventories
borrowing costs, impact of exchange rate changes
devaluation, contingent cases, identification of related parties, impact of subsequent cases
revenue, segment information
financial instruments

GROUPS, CONSOLIDATION, EQUITY METHOD

Group accounting, preparation of consolidated financial statements,
Accounting for investments in associates and joint ventures

Evaluation method

The exam is considered passed if the participant scored 50 or more points out of 100 possible points: