Міжнародні стандарти фінансового обліку
Тип: Нормативний
Кафедра: міжнародного економічного аналізу і фінансів
Навчальний план
| Семестр | Кредити | Звітність |
| 10 | Залік |
Лекції
| Семестр | К-сть годин | Лектор | Група(и) |
| 10 | доцент Гурняк І. Л. |
Практичні
| Семестр | К-сть годин | Група | Викладач(і) |
| 10 | МВЕ-51 | доцент Гурняк І. Л. |
Опис курсу
This course directs the student’s attention to the interaction of accounting systems in the world. Is there a single universal accounting system today? If it does not exist, why is the process of unification of standards between IFRS and GAAP suspended? Is the Chinese system as far from GAAP as it is from IFRS? What groups of standards are being reformed today? And first of all, why does it make no sense to talk about a single accounting system in the conditions of divergence of market institutions? And where is Ukraine in this process?
Aim and goals of the course – to acquaint students with the IFRS main standards and approaches ; learn to apply the most friendly programmable tools; to encourage students to apply the studied methods in future professional activities; to improve students’ teamwork skills and possess accounting experience.
The main task of the course is to provide students with practical skills in the field of accounting.
Рекомендована література
- Yuri Biondi, Qiusheng Zhang 2007. Accounting for the Chinese context: a comparative analysis of international and Chinese accounting standards focusing on business combinations// Socio-Economic Review, Volume 5, Issue 4, Pages 695–724, https://doi.org/10.1093/ser/mwm015.
- Jennifer Carpenter, Fangzhou Lu, and Robert Whitelaw 2015. The Real Value of China’s Stock Market NBER Working Paper No. 20957. Achievable from https://www.nber.org/system/files/working_papers/w20957/w20957.pdf
- Jamdee Sutthisit, Wu Shengxiong and Yu Bing 2012. Positive Feedback Trading in Chinese Stock Markets: Empirical Evidence From Shanghai, Shenzhen, and Hong Kong Stock Exchanges (February 9, 2011). Journal of Financial and Economic Practice, Vol. 12, Issue 1, p. 35-58, Achievable at SSRN: https://ssrn.com/abstract=3121229
- Lili Chen, Stan Vinson 2016. An Overview of the Chinese Banking System: Its History, Challenges and Risks// Journal of Business and Economics, ISSN 2155-7950, USA, Volume 7, No. 10, pp. 1613-1617 https://doi.org/10.15341/jbe(2155-7950)/10.07.2016/004
Additional sources for course:
- Голов С. Ф. Трансформація фінансової звітності українських підприємств у фінансову звітність за міжнародними стандартами : метод. посіб. / С. Ф. Голов, В. М. Костюченко, О. М. Кулага; Федер. проф. бухгалтерів і аудиторів України. – Вид. 4-те. К. : ФПБАУ, 2013. 267 c.
- Голов С.Ф. Бухгалтерський облік за міжнародними стандартами / С.Ф. Голов, В.М. Костюченко. Київ.: Екаунтінг, 2009. 376 с.