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International Financial Accounting and Reporting

Introduction to International Accounting

Financial and management accounting. Decision makers: The users of accounting information.
Financial accounting and reporting standardization. Major causes of international accounting
differences. Accounting models. Introduction to International Financial Reporting Standards
Conceptual Framework for the preparation and presentation of financial statements
#$jecti%e of financial statements. &nderl'ing assumptions( $asic principles and concepts of
international financial accounting and reporting. )ualitati%e characteristics of accounting
information. *lements of financial statements and their measurement $ases.
The accounting information system
+asic *,uation. The Accounting -'cle.
Presentation of Financial Statements (IAS 1
.eneral purpose financial statements. #%erall re,uirements for the presentation of financial
statements. Structure and content of financial statements statement of financial position(
statement of comprehensi%e income( statement of changes in e,uit'( statement of cash flo/s(
Re!enue (IAS 1"
Definition of re%enue. Re%enue measurement and recognition sale of goods( rendering of
ser%ices( interest( ro'alties and di%idends". Related disclosures.
In!entories (IAS #
Definition and classification of in%entories. Measurement of in%entories$ Techni,ues of
measurement of costs( cost formulas. 0aluation at net realiza$le %alue. Related disclosures.
1eriodic and perpetual in%entor' s'stems.
Property% plant and e&uipment (IAS 1'
Definition. -riteria for recognition. Measurement at recognition. -osts su$se,uent to ac,uisition.
Measurement after recognition. Depreciation and impairments. Derecognition. Related
Intangi(le assets (IAS )"
-haracteristics of intangi$les and criteria for recognition. Measurement at recognition.
Measurement after recognition. &seful life and amortization. 1resentation of intangi$les.
Pro!isions% contingent lia(ilities% and contingent assets (IAS )*
-lassification of lia$ilities. Recognition and measurement of pro%isions. -ontingent lia$ilities
and contingent assets. Related disclosures.
-omponents of e,uit'. Di%idend distri$utions. Treasur' stocks. Related disclosures.

Cash flow statements (IAS *
+enefits of presenting a cash flo/ statement. -ash and cash e,ui%alents. -ontent and format of
the cash flo/ statement( methods of preparation direct %ersus indirect method". Related
Introduction to International Accounting.
-onceptual Frame/ork for the preparation and
presentation of financial statements.
The accounting information s'stem.
1resentation of Financial Statements IAS 2"
3ecture 4 credit hours
Re%enue IAS 25". In%entories IAS 6" 3ecture
8 credit hours
1ropert'( plant and e,uipment IAS 29".
Intangi$le assets IAS :5"
8 credit hours
1ro%isions( contingent lia$ilities( and contingent
assets IAS :;".
#/ner<s e,uit'.
-ash flo/ statements IAS ;"
4 credit hours
*7amination 6 credit hours
Total 6= credit hours
Form of e7amination: final test /ith multiple>choice ,uestions and e7ercises.
,ist of readings
1$ International Financial Reporting Standards IFRSs" 6==5. ? IAS-F( 6==5.
#$ Ale7ander D.( @o$es -. Financial Accounting. An International Introduction. ? 1earson
*ducation 3imited( 6==2.
)$ Aeiso D.( Be'gandt C.( Barfield T.( Intermediate Accounting.> 26>th ed.( Cohn Bile' D
Sons( Inc.( 6==5
-$ Be$sites: