SBR (P2) Strategic Business Reporting / Корпоративная отчетность

В процессе обучения вы приобретете навыки:

• оценки структуры финансовой отчетности, финансовых показателей и положения предприятий,
• формирования финансовой отчетности компаний и групп компаний в рамках соответствующих стандартов бухгалтерского учета,
• проведения консолидации и т. д.

В программу курса включен большой блок решения задач, в том числе по консолидации.

Обучение проводится по учебным материалам BPP Learning Media. Занятия нацелены на структурирование знаний и проработку разделов, наиболее сложных для понимания.

Стоимость курса см. по ссылке: https://www.bdo-training.ru/ru-ru/services/certified-programs/acca/soderzhanie-programmy

Программа курса

A The professional and ethical duty of the accountant

1. Professional behaviour and compliance with accounting standards
2. Ethical requirements of corporate reporting and the consequences of unethical behaviour
3. Social responsibility

B The financial reporting framework

1. The applications, strengths and weaknesses of an accounting framework
2. Critical evaluation of principles and practices

C Reporting the financial performance of entities

1. Performance reporting
2. Non-current assets
3. Financial instruments
4. Leases
5. Segment reporting
6. Employee benefits
7. Income taxes
8. Provisions, contingencies and events after the reporting date
9. Related parties
10. Share-based payment
11. Reporting requirements of small and mediumsized entities (SMEs)

D Financial statements of groups of entities

1. Group accounting including statements of cash flows
2. Continuing and discontinued interests
3. Changes in group structures
4. Foreign transactions and entities

E Specialised entities and specialized transactions

1. Financial reporting in specialised, not-for-profit and public sector entities
2. Entity reconstructions

F Implications of changes in accounting regulation on financial reporting

1. The effect of changes in accounting standards on accounting systems
2. Proposed changes to accounting standards

G The appraisal of financial performance and position of entities

1. The creation of suitable accounting policies
2. Analysis and interpretation of financial information and measurement of performance

H Current developments

1. Environmental and social reporting
2. Convergence between national and international reporting standards
3. Current reporting issues