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Opracowanie i nadzór merytoryczny:

dr hab. Ewa WalińskaKatedra Rachunkowości

Uniwersytet Łódzki

Financial Financial statements statements under IFRSunder IFRS

B L O K S P E C J A L I Z A C Y J N Y

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BLOK SPECJALIZACYJNYBLOK SPECJALIZACYJNY

Financial Statements under IFRSFinancial Statements under IFRS

SCHEDULE: 210 HOURSVIII and IX SemesterEGZAMS: 2 EGZAMS

TEACHING METHODS: LECTURES, CASES, STUDENTS’ ACTIVITY

ObjectiveObjectivess::• Presentation of principles of the International Presentation of principles of the International

FinancialFinancial Reporting StandardsReporting Standards (IFRSs) (IFRSs)..

• LearningLearning how to prepare how to prepare, , analyze analyze and use and use financial financial statements statements prepared prepared under IFRSunder IFRSss..

DEPARTMENT OF ACCOUNTING

33

BASIC PRINCIPLES OF IFRSs

Introduction - Introduction - concepts and concepts and background of IFRSbackground of IFRS (15 hours) (15 hours)

Accounting policy and other Accounting policy and other accounting issuesaccounting issues (15 hours)(15 hours)

DEPARTMENT OF ACCOUNTING

44

SPECIFIC AREAS OF IFRSs

Tangible and Intangible AssetsTangible and Intangible Assets(30 hours, (30 hours, EgzamEgzam))

Financial Financial IInstrumentsnstruments (30 hours) (30 hours)

Hedge Hedge AAccountingccounting (15 hours) (15 hours)

Business Business CCombinationombinations s (15 hours)(15 hours)

Other specificOther specific areas of IFRS areas of IFRS’s’s regulationsregulations (30 hours, (30 hours, EgzamEgzam))

DEPARTMENT OF ACCOUNTING

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OTHER SPECIFIC AREAS OF IFRSs

Construction ContractsConstruction Contracts

Lease AccountingLease Accounting

Impairment of AssetsImpairment of Assets

Insurance ContractsInsurance Contracts

Employee BenefitsEmployee Benefits

DEPARTMENT OF ACCOUNTING

66

FINANCIAL STATEMENTS UNDER

IFRS

(Other seminars)

Preparation of Preparation of FFinancial inancial SStatementtatementss(15 hours)(15 hours)

Cash Flow Cash Flow StatementStatement (15 hours) (15 hours)

Consolidation of Consolidation of FFinancial inancial SStatementstatements(15 hours)(15 hours)

Analysis of Analysis of FFinancial inancial SStatements tatements prepared under IFRSprepared under IFRSs s (15 hours)(15 hours)

DEPARTMENT OF ACCOUNTING

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BLOK SPECJALIZACYJNYBLOK SPECJALIZACYJNY

Financial statements under IFRSFinancial statements under IFRS

LecturersLecturers::Gently Selected Staff of the Department of Accounting: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

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BLOK SPECJALIZACYJNYBLOK SPECJALIZACYJNY

Financial statements under IFRSFinancial statements under IFRS

Participants:Participants:

All invitedAll invited

DEPARTMENT OF ACCOUNTINGDEPARTMENT OF ACCOUNTING