Чему вы научитесь
- You will learn the following:
- the nature of property, plant and equipment and intangible assets, their classification and recognition criteria in accordance with IFRS;
- how to determine cost of property, plant and equipment and intangible assets in accordance with IFRS;
- how to determine the useful life of property, plant and equipment and intangible assets in accordance with IFRS;
- how to calculate depreciation expense using different methods under IFRS.
О курсе
Для кого этот курс
Начальные требования
Students are expected to have a sufficient level of English proficiency to understand professional terminology and work with academic materials in English. In addition, basic knowledge of accounting is required, including an understanding of fundamental accounting principles, the structure of financial statements, and key accounting concepts.
Преподаватели курса
Как проходит обучение
At the end of each section, after theoretical material, test are presented that help to structure theoretical knowledge and draw attention to the most significant information blocks of the relevant IFRSs.