International Accounting

Course contents
  • scope of application of international accounting (mandatory / voluntary)
    project steps for introducing international accounting
    selected IFRS / IAS standards
    SIC interpretation guidelines
    analysis of essential differences between national and international accounting
    valuation principles
    tangible assets
    realization of profits
    deferred taxes
    special valuation issues (intangible assets, leases, impairment test)
    practical exercise: preparing an annual financial statement in accordance with international accounting rules