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Conventional accounting versus contemporary accounting as a financial information system with diversity of functions and methodology.
The measurement methods in an accounting and its reliability and relevance for accounting
information users (ex post and ex ante information)
The problems of tangible assets recognition
The problems of intangible assets recognition
The problems of tangible and intangible assets measurement
Non-current assets acquired by way of a government grant and non-current assets held for sale
Borrowing costs eligible for capitalisation
Impairment of assets. Carrying and recoverable amount of individual assets and cash-generating units
Reserves and provisions - the reasons for the recognition and their measurement
Financial instruments (equity instruments, debt instruments, compound instruments): recognition and measurement
The principles of recognition and measurement of investment property
Leases in accounting of lesee
Revenue from contracts with customers. Construction contracts and principles of their measurements
Income taxes in an accounting (current tax, income tax payable, deferred tax)
Transactions in a foreign currency - rules applying to foreign exchange revaluations
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