Advanced Financial Reporting under International Financial Reporting Standards (FAP)
Informacje ogólne
Kod przedmiotu: | 232141-D |
Kod Erasmus / ISCED: |
04.3
|
Nazwa przedmiotu: | Advanced Financial Reporting under International Financial Reporting Standards (FAP) |
Jednostka: | Szkoła Główna Handlowa w Warszawie |
Grupy: |
Elective courses for FAP - masters |
Punkty ECTS i inne: |
6.00 (zmienne w czasie)
|
Język prowadzenia: | angielski |
Efekty uczenia się: |
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. |
Zajęcia w cyklu "Semestr letni 2024/25" (jeszcze nie rozpoczęty)
Okres: | 2025-02-15 - 2025-09-30 |
Przejdź do planu
PN WT ŚR CZ PT |
Typ zajęć: |
Ćwiczenia, 36 godzin
Wykład, 24 godzin
|
|
Koordynatorzy: | (brak danych) | |
Prowadzący grup: | (brak danych) | |
Lista studentów: | (nie masz dostępu) | |
Zaliczenie: |
Przedmiot -
Ocena
Wykład - Ocena |
|
Skrócony opis: |
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. |
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Pełny opis: |
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: |
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. |
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Uwagi: |
Kryteria oceniania: egzamin tradycyjny-pisemny: 100.00% |
Zajęcia w cyklu "Semestr zimowy 2024/25" (w trakcie)
Okres: | 2024-10-01 - 2025-02-14 |
Przejdź do planu
PN WYK
WT ŚR CW
WYK
CZ CW
PT CW
|
Typ zajęć: |
Ćwiczenia, 36 godzin
Wykład, 24 godzin
|
|
Koordynatorzy: | (brak danych) | |
Prowadzący grup: | Brian Connolly | |
Lista studentów: | (nie masz dostępu) | |
Zaliczenie: |
Przedmiot -
Ocena
Wykład - Ocena |
|
Skrócony opis: |
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. |
|
Pełny opis: |
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: |
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. |
|
Uwagi: |
Kryteria oceniania: egzamin tradycyjny-pisemny: 100.00% |
Zajęcia w cyklu "Semestr letni 2023/24" (zakończony)
Okres: | 2024-02-24 - 2024-09-30 |
Przejdź do planu
PN WT ŚR CZ PT |
Typ zajęć: |
Ćwiczenia, 36 godzin
Wykład, 24 godzin
|
|
Koordynatorzy: | (brak danych) | |
Prowadzący grup: | Brian Connolly, Mikołaj Pindelski | |
Lista studentów: | (nie masz dostępu) | |
Zaliczenie: |
Przedmiot -
Ocena
Wykład - Ocena |
|
Skrócony opis: |
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. |
|
Pełny opis: |
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: |
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. |
|
Uwagi: |
Kryteria oceniania: egzamin tradycyjny-pisemny: 100.00% |
Zajęcia w cyklu "Semestr zimowy 2023/24" (zakończony)
Okres: | 2023-10-01 - 2024-02-23 |
Przejdź do planu
PN CW
WT CW
ŚR CZ WYK
PT CW
WYK
|
Typ zajęć: |
Ćwiczenia, 36 godzin
Wykład, 24 godzin
|
|
Koordynatorzy: | (brak danych) | |
Prowadzący grup: | Brian Connolly, Mikołaj Pindelski | |
Lista studentów: | (nie masz dostępu) | |
Zaliczenie: |
Przedmiot -
Ocena
Wykład - Ocena |
|
Skrócony opis: |
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. |
|
Pełny opis: |
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: |
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. |
|
Uwagi: |
Kryteria oceniania: egzamin tradycyjny-pisemny: 100.00% |
Właścicielem praw autorskich jest Szkoła Główna Handlowa w Warszawie.