English

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1. The nature and operations of the IASB, structure of the IFRSF/IASB, the framework.
2. The status and use of IFRSs around the world, IFRS 1, first time adoption of IFRS
3. Presentation and profit (IAS 1, IFRS 15)
4. Accounting for longterm assets ( IAS 16, IAS 38, IAS 40, IAS 36)
5. IFRS 16, Leases
6. IAS 20, Accounting for government grants and disclosure of government assistance
7. IAS 2, Inventories
8. Financial instruments - presentation IFRS 32, IFRS 9 a IFRS 7
9. IAS 37, Provisions, contingent liabilities and contingent assets
10. IFRS 13, Fair Value Measurement
11. Group accounting - IFRS 10, Consolidated Financial Statements
12. Principal differences between UK/US GAAP and IFRS
13. Proposals for change

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The purpose of the subject is to acquaint students with fundamental trends of accountancy harmonization in the world and International Financial Reporting Standards. The intent is also to introduce the key elements of these international accounting standards. Further more the subject is intended to be descriptive in matter of recognize and measure of the Financial Statement issue in unity with Standards. At the end of this course, the students should be able to: - characterize the general methods of harmonization in accounting, - use regulations of recognition and measurement of the elements in financial statements according to the International Financial Reporting Standards. - apply these Standards

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