Information function of an accounting, its assumptions, principles and regulations.
Global trends in the development of information function of an accounting - harmonization and standardization of an accounting.
True and fair view and other basic accounting principles.
The main principles of recognition, classification and measurement of fixed and current operating assets. The main principles of recognition, classification and measurement of investing assets.
The main principles of recognition, classification and measurement of long- and short-term investing assets.
The presentation of assets and liabilities in the financial statements.
The main principles of classification and measurement of the expenses, revenues and the income.
Concepts and models of the income measurement - conventional accounting approach and modern economic approach.
Matching principle versus capital maintenance concept.
Information function and structure of profit and loss account.
The rules of profit distribution and the reporting structure of equity.
Indications and rules of provision creation and their recognition.
Purposes and rules of cash flows statement preparing.
Statement of changes in equity and other components of the financial report.
Accounting policy and the rules of accounting system organization in an enterprise.
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