Financial Reporting Standards 2600-MSFRdz1SSF
1. Essence and range of financial reporting.
2. Balance sheet – assets and liabilities valuation.
3. Profit and loss account. Elements and principles
of determination financial result.
4. Cash flow statement. Characteristic of cash flows arising from operating, investing and financing activities.
5. Other components of financial reports: notes to the financial statements, statement of changes in equity and an annual report.
Type of course
Mode
Learning outcomes
After completing the course, students recognize all the elements of the annual financial statements, and acquires the ability to draw a report in accordance with the Accounting Act and accounting standards.
Assessment criteria
Continuous assessment (current preparation for classes and activities) - 10% of the points
The final pass written, composed of test and tasks - 90% of the points
Final rating depends on the sum of points accumulated and is issued according to the following scale:
50% point - dst
60% point - dst +
70% point - db
85% point - db +
95% point - bdb
Bibliography
1. E. Kalwasińska, D. Maciejowska, Accounting and Financial Reporting, Faculty of Management Science Publishers, Warsaw University, Warsaw 2016
2. I. Olchowicz, A. Tłaczała, Financial Reporting by national and international standards, Difin, Warsaw 2016
3. Accounting Act. (consolidated text - Coll. Laws of 2016, pos. 31047)
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: