Informácie o kurze

The course develops knowledge and skills in the field of IFRS and their application in preparing financial statements of companies and groups. It starts with the conceptual framework of financial reporting and the basic principles of accounting. It includes qualitative characteristics of useful information and the IFRS regulatory framework. It focuses on accounting for transactions under IFRS and preparing financial  statements. It covers the reporting of financial information for both individual companies and groups. Emphasis is placed on the analysis and interpretation of financial and non-financial data. It supports the development of practical, technological, and digital skills.
It enhances abilities in communication and management of financial information. It leads to independent evaluation of financial statements in line with IFRS. It enables the preparation and presentation of financial statements as a basis for economic decision-making.