Advanced Financial Reporting under International Financial Reporting Standards (ACCA) 231531-D
Ćwiczenia (CW) Semestr letni 2020/21

Topics to be covered:

Preparing financial statements for group companies;

the treatment of non current assets and their depreciation;

intangible assets - goodwill and negative goodwill;

non-current assets held for sale and discontinued operations;

liabilities - provisions, contingent liabilities and contingent assets;

group statement of cash flows;

analysis and interpretation of financial statements (ratio analysis); revenue recognition;

impairment of assets; financial instruments; earnings per share, taxation in financial statements;

accounting for the substance of transactions;

preparation of consolidated financial statements - acquisition and disposal of subsidiaries, transactions between entities under common control; fair value adjustments;

business combinations - associates and joint ventures;

accounting for retirement benefit costs; leases; related party disclosures;

segment reporting; share based payments;

foreign currency and current developments in financial reporting.