Стандарты финансовой отчетности в корпоративном бизнесе / STANDARDS OF FINANCIAL REPORTING IN CORPORATE BUSINESS : практикум на английском языке (190,00 руб.)

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МИНИCTEPCTBO ОБРАЗОВАНИЯ И НАУКИ РОССИЙСКОЙ ФЕДЕРАЦИИ ФЕДЕРАЛЬНОЕ ГОСУДАРСТВЕННОЕ АВТОНОМНОЕ ОБРАЗОВАТЕЛЬНОЕ УЧРЕЖДЕНИЕ ВЫСШЕГО ОБРАЗОВАНИЯ «СЕВЕРО-КАВКАЗСКИЙ ФЕДЕРАЛЬНЫЙ УНИВЕРСИТЕТ» СТАНДАРТЫ ФИНАНСОВОЙ ОТЧЕТНОСТИ В КОРПОРАТИВНОМ БИЗНЕСЕ ПРАКТИКУМ (на английском языке) Направление подготовки 38.04.08 – Финансы и кредит Магистерская программа «Корпоративные финансы» Степень выпускника – Магистр STANDARDS OF FINANCIAL REPORTING IN CORPORATE BUSINESS РRACTICAL TRAINING Direction 38.04.08 – Finance and credit Master programme «Corporate finance» Qualification – Master Ставрополь 2017

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УДК 336.6(075.8) ББК 65.290-93 я73 С 76 Печатается по решению редакционно-издательского совета Северо-Кавказского федерального университета Рецензенты: д-р экон. наук, доцент А. В. Савцова, д-р экон. наук, профессор Е. И. Костюкова (Ставропольский государственный аграрный университет) С 76 Стандарты финансовой отчетности в корпоративном бизнесе: практикум на англ. яз. / авт.-сост. Куницына Н. Н. – Ставрополь: Изд-во СКФУ, 2017. – 91 с. В пособии изложены базовые теоретические аспекты дисциплины «Стандарты финансовой отчетности в корпоративном бизнесе», а также представлены практические задания и контрольные вопросы по всем темам дисциплины. Предназначено для использования в учебном процессе при подготовке магистрантов направления 38.04.08 – Финансы и кредит, а также в системе переподготовки кадров высшей квалификации. УДК 336.6(075.8) ББК 65.290-93 я73 Автор-составитель д-р экон. наук, профессор Н. Н. Куницына © ФГАОУ ВО «Северо-Кавказский федеральный университет», 2017 2

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Contents Introduction…………………………………………………………... 5 7 Practical work 1 Practical work 2 Theoretical bases of IFRS………………………. Technique of the financial reporting creation…... 10 Practical work 3 International financial reporting standards and disclosure of information…………………… 14 Practical work 4 International fundamental and private standards, special standards………………………………… 27 Practical work 5 IFRS on non-current assets and liabilities………. 42 Practical work 6 IFRS on consolidation…………………………... 52 Practical work 7 IFRS for financial instruments………………….. 60 Practical work 8 Analysis of the company’s financial statement…. 73 Glossary……………………………………………………………… Recommended Literature…………………………………………….. Appendix…………………………………………………………….. 87 108 110 3

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Introduction The purpose of teaching discipline is forming of a set of generic (GC-3), subject-specific (SSC-1) and specific (SC-1) competences of master in the 38.04.08 – Finance and credit. Tasks of teaching discipline are: a statement of the basic principles of IFRS, determination of their content; studying of the standards of IFRS applicable to the financial companies; studying of techniques of the financial reporting on IFRS; acquisition of skills of creation of the financial statement on IFRS; carrying out the analysis of the financial statement on IFRS; identification of problems and determination of prospects of application by the financial system. Studying of discipline provides implementation of requirements of the Federal state educational standard in questions: reasons for the main directions of creation and analysis of the financial reporting, sequence and interrelation of their carrying out; possess acceptances of accounting and creation of the reporting according to the Russian rules and international standards; analysis of results of company’s activities; estimates of its financial condition. The discipline "Standards of financial reporting in corporate business" belongs to disciplines at the basis part, obligatory disciplines. Students study this discipline in the 3rd term. Practical training in discipline "Standards of financial reporting in corporate business" are carried out by master students of the direction 38.04.08 – Finance and credit, the program “Corporate finances” according to the Federal state educational standard of higher education in the direction 38.04.08 "Finance and credit" (Master degree), the curriculum and the program of discipline "Standards of financial reporting in corporate business". Base for accomplishment of practical works are the theoretical knowledge and practical skills received during studying of disciplines "Actual problems of finance", "Financial controlling", "Financial analysis (advanced level)", "Investments and investment decisions". Guidelines for practical training on discipline contain tasks to practical and seminar training on all topics of discipline "Standards of financial reporting in corporate business". For the purpose of preparation for accomplishment of practical work the student shall study lecture material on a topic, the additional literature offered by the teacher. Accomplishment of all practical works will allow the student in sufficient degree to understand questions of accounting of the main transactions and an order of the reporting creation according to requirements of International standards of financial reporting (IFRS). 4

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PRACTICAL WORKS 1. THEORETICAL BASES OF IFRS The purpose is studying the theoretical bases of financial accounting and the financial reporting in world practice, and also studying of structure and the IFRS elements. Knowledge and skills: students have to know: a role, essence and value Russian and the international accounting standards (IAS) applied in the organizations corporate to sectors; to be able: to determine and use in practice of difference of international standards of the financial reporting from the Russian rules of accounting and creation of the reporting; to master: skills of creation of the financial reporting in the Russian and international format. 1. Theoretical part Financial statements are prepared and presented to external users by many companies around the world. Although such financial statements may appear similar from country to country, there are differences which have probably been caused by a variety of social, economic and legal circumstances and by different countries having in mind the needs of different users of financial statements when setting national requirements. Financial statements are most commonly prepared in accordance with an accounting model based on recoverable historical cost and the nominal financial capital maintenance concept. Other models and concepts may be more appropriate in order to meet the objective of providing information that is useful for making economic decisions although there is at present no consensus for a change. IFRS have advisory nature, and any country can independently make decisions on their use. In the narrow sense of the word the IFRS are understood as the code of the standards developed by Council for international accounting standards (International financial reporting standards board, IASB). In the broadest sense – the national systems of accounting and the reporting which developed in the certain countries some of which are recognized also as other countries. Purposes of creation of IFRS: improvement of quality of financial information for the benefit of users; unification of a basis of the financial reporting; enhancement of the procedures applied by preparation of financial statements. 2. Tasks Task 1 To what principle or the characteristic of IFRS are examples corresponded? 5

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