Course objectives (competences):
Upon completion of course instruction and successful passing of the examination, students should be competent for:
- Preparation of complete set of financial statements in accordance with IFRS requirements
- Critical analysis, evaluation and selection of IFRS accounting policies for the most significant business transactions
- Drafting consolidated financial statements and apply method of full consolidation including equity method for investments in associates.
- Disclosure of relevant financial information in the notes to the financial statements
Financial statement analysis resulting from information presented and disclosed in the complete set of general purpose financial statements
- Evaluation of the quality of accounting and financial reporting through indicators calculated based on the key accounting categories and positions in the financial statements