| 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 | төртінші курс | 5 | 150 | 1 | 2 |
The discipline provides for the formation of skills in quantitative analysis and forecasting of real economic phenomena due to general qualitative patterns, the formation of the ability to model the behavior of economic agents based on empirical data using a set of statistical and mathematical methods. The course covers the basic concepts of probability theory, mathematical statistics, periodic and multiple linear regression, multicollinearity, nonlinear econometric models, dynamic series, systems of simultaneous equations.
International finance
financial analysis
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 financial reporting. |
| 2 | Able to critically evaluate the accuracy and reliability of financial statements based on international financial reporting standards. |
| 3 | 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-жауаппрезентация |
| 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-жауаппрезентацияtest |
| 5 | Time value of debt IFRS 13 'Estimation of fair value' | Ауызша және жазбашаСұрақ-жауапtest |
| 6 | Accounting for financial leases IFRS 17 'Accounting for financial leases' | Ауызша және жазбашаСұрақ-жауаппрезентация |
| 7 | IFRS 28 'Accounting for Investments in Associated Companies' | Ауызша және жазбашаСұрақ-жауаппрезентация |
| 8 | Accounting and valuation of financial instruments IFRS 9 'Financial instruments: recognition and valuation' | Ауызша және жазбашаСұрақ-жауаппрезентация |
| 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-жауаппрезентация |
| 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 |