| International Accounting Standards |
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Purpose: The course aims to equip students with proper abilities in financial management, the accounting system required from state and private companies nowadays. Result: At the end of the course the students should have become familiar with the requests and have acquired the necessary abilities to know the necessary techniques of a good financial management. PROGRAM - Operation Segments - Presentation structure of the financial statements - Presentation of the financial statements - Presentation of current accounts - Accounting policies, changes in account evaluation and mistakes. - Properties, Factories and supplies - Annual income - Calculating the government stock-market, and the presentation of government assistance - The effects of foreign exchange rates changes - Assets damage - Business combination - Irregular maintenance of assets in sale and non-continuous operations - Preparation Structure for the presentation of financial statements - Presentation of current accounts - Operation after the balance statements - Construction Contract - Leases - Borrowing Costs - Reserves, probable obligations and assets - Untouched assets
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