1 Opracowanie i nadzór merytoryczny: dr hab. Ewa Walińska Katedra Rachunkowości Uniwersytet Łódzki Financial statements under IFRS B L O K S P E C J A L I Z A C Y J N Y

2 Financial Statements under IFRS SCHEDULE: 210 HOURS VIII and IX Semester EGZAMS: 2 EGZAMS TEACHING METHODS: LECTURES, CASES, STUDENTS ACTIVITY Objectives: Presentation of principles of the International Financial Reporting Standards (IFRSs).Presentation of principles of the International Financial Reporting Standards (IFRSs). Learning how to prepare, analyze and use financial statements prepared under IFRSs.Learning how to prepare, analyze and use financial statements prepared under IFRSs. DEPARTMENT OF ACCOUNTING

3 BASIC PRINCIPLES OF IFRSs Introduction - concepts and background of IFRS (15 hours) Accounting policy and other accounting issues (15 hours) DEPARTMENT OF ACCOUNTING

4 SPECIFIC AREAS OF IFRSs Tangible and Intangible Assets (30 hours, Egzam) Financial Instruments (30 hours) Hedge Accounting (15 hours) Business Combinations (15 hours) Other specific areas of IFRSs regulations (30 hours, Egzam) DEPARTMENT OF ACCOUNTING

5 OTHER SPECIFIC AREAS OF IFRSs Construction Contracts Lease Accounting Impairment of Assets Insurance Contracts Employee Benefits DEPARTMENT OF ACCOUNTING

6 FINANCIAL STATEMENTS UNDER IFRS (Other seminars) Preparation of Financial Statements (15 hours) Cash Flow Statement (15 hours) Consolidation of Financial Statements (15 hours) Analysis of Financial Statements prepared under IFRSs (15 hours) DEPARTMENT OF ACCOUNTING

7 BLOK SPECJALIZACYJNY Financial statements under IFRS Lecturers: Gently Selected Staff of the Department of Accounting: prof. dr hab. Ewa Walińskaprof. dr hab. Ewa Walińska prof. dr hab. Wojciech A. Nowakprof. dr hab. Wojciech A. Nowak dr Ewa Śnieżekdr Ewa Śnieżek dr Joanna Stępień-Andrzejewskadr Joanna Stępień-Andrzejewska dr Radosław Ignatowskidr Radosław Ignatowski dr Przemysław Kabalskidr Przemysław Kabalski dr Jacek Kalinowskidr Jacek Kalinowski dr Mikołaj Turzyńskidr Mikołaj Turzyński dr in spe Przemysław Czajordr in spe Przemysław Czajor dr in spe Maciej Frendzeldr in spe Maciej Frendzel dr in spe Marcin Michalakdr in spe Marcin Michalak

8 BLOK SPECJALIZACYJNY Financial statements under IFRS Participants: All invited DEPARTMENT OF ACCOUNTING