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Corporate Financial Reporting

Course title

Corporate Financial Reporting

Code

 ACC 330

Professor

Prof. Atanasko Atanasovski, Ph.D.

Course objectives (competences):

Upon completion of course instruction and successful passing of the examination, students should be able to:

  • Understand the basic concepts, principles and requirements of international financial reporting standards.
  • Record a variety of transactions, compile financial statements and disclose information in the notes to the financial statements.
  • Assess the effects of economic and accounting events and transactions.
  • Understand the needs of users of financial statements in and outside of corporations.
  • Raise and build their ethical level.
Course content:
  1. Regulatory and conceptual framework of financial reporting.
  2. Presentation of general purpose financial statements
  3. Reporting of non-current tangible assets
  4. Intangible assets
  5. Impairment of assets
  6. Inventories and construction contracts
  7. Contingent liabilities and contingent assets
  8. Financial assets and liabilities
  9. Accounting for leases
  10. Accounting for taxation
  11. Consolidated financial statements
  12. Accounting for associates
  13. Earnings per share
  14. Cash flow statements
70 години

Во 2020 Економскиот факултет при Универзитетот “Св. Кирил и Методиј” во Скопје слави 70 години од своето основање.