The course covers various issues of financial reporting such as leasing, taxation, Earnings per share, analysis and interpretation of financial statements, limitations of financial statements and interpretation techniques, cash flow statement, alternative models and practices and specialized, not-for-profit and public sector entities. The aim is to develop knowledge and skills in understanding and applying accounting standards in the preparation of financial statements of business combinations and analyzing and interpreting those financial statements.
Upon successful completion of this course, students will be able to:
- Learn, understand and use the conceptual framework of accounting
- Learn, understand and use the regulatory framework.
- Prepare financial statements which conform with IFRS
- Prepare consolidated financial statements
- Analyze and interpret financial statements.
- Teacher: PETROS ALEXANDROU