Group Accounting (FAP) 230051-D
Konwersatorium (KON) Semestr letni 2025/26

A conceptual framework for financial reporting - all issues discussed in Framework for presentation and preparation of financial statements by IASB.

A regulatory framework for financial reporting - reasons for existence of a regulatory framework and structure and objectives of standards setting bodies.

Statement of cash flows - preparation and interpretation.

Regulatory requirements relating to the preparation of financial statements - structure (format) and content of financial statements under IFRS, preparation an entity's financial statements in accordance with the prescribed structure and content, calculation of EPS, events after the reporting date

Reporting financial performance - non-current assets held for sale and discontinued operations, structure, purpose and preparation of the statement of changes in equity.

Business combinations - consolidated financial statements including associates.

Analysing and interpreting financial statements - limitations of financial statements, calculation and interpretation of accounting ratios and trends to address users and stakeholder needs, limitations of interpretation techniques, specialized, not-for-profit and public sector entities.