International Accounting II

level of course unit

2. Study cycle, Master

Learning outcomes of course unit

The students are able to:
• expand financial knowledge of international accounting in accordance with IFRS and apply it to issues relating to fixed assets, liabilities and equity, in particular share and bond issues or purchases.
• prepare and interpret more complex financial statements (including the cash flow statement)
• compare companies from the point of view of profitability.
• Analyze practical cases.

prerequisites and co-requisites

Course: International Accounting I

course contents

• Extension of the basic principles of international accounting in accordance with IFRS and extended application to issues relating to fixed assets, liabilities and equity - in particular share and bond issues or purchases.
• A cash flow statement in accordance with IFRS is also prepared as part of the preparation of more complex annual financial statements.
• Finally, the general idea of consolidating the annual financial statements of affiliated companies is presented and applied to individual questions.
• Analysis of practical cases.