| Lesson Code | Course Name | Class | Credit | Lesson Time | Weekly Lesson Hours (Theoretical) | Weekly Lesson Hours (Practice) | Weekly Class Hours (Laboratory) |
|---|---|---|---|---|---|---|---|
| HKES 4293 | International Financial Reporting Standards | Үшінші курс | 5 | 150 | 1 | 2 |
The discipline provides students with comprehensive knowledge about the need to pass IFRS in accordance with the requirements of the legality of the Republic of Kazakhstan and international standards, the scope of its standards, the compliance of Kazakhstan accounting standards with world standards. In the study of the discipline, master the skills of applying Financial Reporting Standards in accounting practice and the formation of professional thinking related to the ability to analyze, make management decisions in accordance with international standards.
Financial reporting analysis
Finance I, Accounting
Group work, work in pairs, blitz questions, creative learning method, problem solving essay, problem learning method, brainstorming.
| 1 | Able to master international financial reporting standards through familiarization with official documents defining the general principles of accounting and financial reporting. |
| 2 | The accounting system can master the parallel creation procedure in accordance with the requirements of international accounting standards. |
| 3 | Able to critically evaluate the accuracy and reliability of financial statements based on international financial reporting standards. |
| 4 | Able to analyze financial statements based on international financial reporting standards. |
| Haftalık Konu | Evaluation Method | |
|---|---|---|
| 1 | Financial Reporting IFRS 1 'Initial Application of International Financial Reporting Standards' | Ауызша және жазбашаСұрақ-жауап |
| 2 | Statement of cash flows IFRS 7 Statement of cash flows | Ауызша және жазбашаСұрақ-жауап |
| 3 | Association of enterprises. Acquisition Method IFRS 3 'Business Combinations' | Ауызша және жазбашаСұрақ-жауап |
| 4 | IFRS 27 'Consolidated (consolidated) and separate financial statements' | Ауызша және жазбашаСұрақ-жауап |
| 5 | Time value of debt IFRS 13 'Estimation of fair value' | Ауызша және жазбашаЖазбашаСұрақ-жауаппрезентация |
| 6 | Accounting for financial leases IFRS 17 'Accounting for financial leases' | Ауызша және жазбашаСұрақ-жауап |
| 7 | IFRS 28 'Accounting for Investments in Associated Companies' | Ауызша және жазбашаСұрақ-жауап |
| 8 | Accounting and valuation of financial instruments IFRS 9 'Financial instruments: recognition and valuation' | Ауызша және жазбашаСұрақ-жауап |
| 9 | Calculation of currency operations. IFRS 21 'Effect of Changes in Exchange Rates' | Ауызша және жазбашаСұрақ-жауаппрезентация |
| 10 | Account tax and profit. IFRS 12 'Income Tax' | Ауызша және жазбашаСұрақ-жауап |
| PÇ1 | PÇ2 | PÇ3 | PÇ4 | PÇ5 | PÇ6 | PÇ7 | PÇ8 | PÇ9 | PÇ10 |
|---|
| Textbook / Material / Recommended Resources | ||
|---|---|---|
| 1 | Karzhylyk esep -2, Okulyk, Almaty, Economics, 2015, R.N. Appakova | |
| 2 | Karzhylyk esep -II Oku kuraly. Almaty: Economics of Baspas, 2016. B. Zh. Akimova | |
| 3 | Mezhdunarodnye standarty finansovoj otchetnosti, ucheb. Posobie, Ural. feder. un | |
| 4 | MSFO v Kazahstane: principy perehoda i primeneniya / E.O. Nurseitov, D.E. Nurseitov. |