Description

Students will learn the following 1- Overview of financial statement presentation 2- The external reporting environment 3- Recognition, measurement and disclosure 4- The preparation of financial statements 5- The preparation of financial statements 6- Other disclosures 7- Property, plant and equipment 8- Fundamentals of intangible assets 9- Accounting for intangible assets copyright, patent, trademarks, goodwill 10- Accounting for intangible assets Franchise, license and start-up costs 11- Accounting for R&D 12- Amortization of intangible assets 13- Impairment of assets 14- Cash flow statements

Program

Digital and Sustainable Business Economics

Objectives

• The course aim is to enable students to understand the corporate reporting environment and apply financial accounting and reporting requirements for companies and guide them in the acquisition of technical and problem solving skills in the area of corporate external financial reporting.