Advanced Financial Reporting under International Financial Reporting Standards (ACCA)

Preparation of financial statements for companies and groups at an advanced level and in accordance with International Financial Reporting Standards. Discuss, appraise, advise and report on the financial position of groups and other entities. Evaluate the financial reporting framework and discuss the implications of changes in accounting regulation of financial reporting.

1. To enable candidates to appreciate at an advanced level the language of accounting and translate complex transactions into the form of financial statements.

2. To give students those skills necessary to prepare, understand, interpret and analyse accounting information for complex groups and entities.

Literatura podstawowa:

Kaplan Publishing Foulks Lynch:

ACCA P2, Study Text, and Exam Kit.

Literatura uzupełniająca:

1. Ernst & Young International GAAP 2009 published by Lexis/Nexis.

2. International Financial Reporting Standards issued by the IASB.

Wiedza:

Student

1. knows complex group consolidations including acquisitions, disposals and reconstruction

2. is able to read any set of financial statements prepared under IFRS.

2. is able to read any set of financial statements prepared under IFRS.

Umiejętności:

Students can

1. translate complex transactions into the form of financial statements on the basis of IFRS

2. prepare, understand, interpret and analyse accounting information for complex groups.

2. prepare, understand, interpret and analyse accounting information for complex groups.

Kompetencje społeczne:

Student should:

1. understand ethical requirements in the area of accounting;

2. be able to operate in a team of accounting professionals;

3. accept with scepticism recommended accounting solutions taking into account the requirements of the end user within the organisation.

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