Year of study: 3.
Optional module
Brief module description:
The content of teaching in this module are the basic concepts and relations of the accounts and statements. After the general characteristics of these financial statements are set out operations prior preparation of financial statements consisting of financial statements. The composition of the financial statements is made up as follows accounting statements, including balance sheet, income statement, and notes, cash flow statement and statement of changes in equity. Attention is also focused on the consolidation of the financial statements and the audit of the financial statements. For these chapters follows the definition of the financial statements based on IAS / IFRS.
