Παρουσίαση/Προβολή

(LOXR321) -  OLGA PAVLOPOULOU

Περιγραφή Μαθήματος

Designed to introduce students to Financial Reporting at the masters’ level, to develop an understanding of the related concepts, implementation methods under International Financial Reporting Standards (IFRS), and ultimately, decision-usefulness of financial accounting for investors and other users of financial information.

The course covers the statement of cash flows, an overview of ratio analysis using financial statement information, the revenue recognition process, and accounting methods under IFRS for: Receivables, Inventories, Property, Plant & Equipment, Intangible Assets, Investments, Liabilities, Equity, and Leases.

Solid knowledge of the accounting information system as well as preparation of financial statements (income/comprehensive income statement, statement of changes in equity, statement of financial position) is a prerequisite.

 

Ημερομηνία δημιουργίας

Κυριακή, 2 Οκτωβρίου 2016