• Conceptual framework of financial reporting
  • A complete package of financial statements and forms
  • The essence and meaning of accounting policy
  • Development of accounting policy and accounting of waxes
  • The essence and meaning of accounting estimates, accounting of changes
  • Nuances of initial submission of financial statements
  • Techniques of transition to IFRS standards, adjustment of balances
  • Inventory recognition
  • Inventory valuation methods
  • Accounting of discounts and various discounts (credit notes).
  • Allocation of production costs to cost
  • Net realizable value
  • Inventory write-off
  • A five-step revenue recognition model
  • Recognition of income from the sale of goods
  • Revenue recognition from service contracts
  • Accounting of loyalty cards/bonuses
  • Accounting of discounts and various discounts (credit notes)
  • Identification of monetary items
  • Working currency, presentation currency
  • Accounting for exchange rate differences
  • Accounting for advances paid to suppliers
  • Recalculation of financial statements prepared in foreign currency
  • Recognition and determination of the cost of fixed assets
  • Methods of valuation of fixed assets
  • Techniques for determining service terms
  • The nuances of the revaluation method
  • Capital and running costs
  • Wear methods
  • Determining the start and stop period of depreciation
  • Cessation of recognition of the main means
  • Capital and running costs
  • Wear methods
  • Determining the start and stop period of depreciation
  • Cessation of recognition of the main means
  • Classification of investment property
  • Initial recognition of investment property
  • Subsequent valuation of investment property
  • Transfers from fixed assets to investment property and vice versa
  • Recognition and subsequent evaluation of intangible assets
  • Creation of intangible assets in the company
  • Accounting for intangible assets with an indefinite useful life
  • Classification of non-current assets held for sale
  • Valuation of non-current assets held for sale
  • Transfers to the outgoing group of assets held for sale and vice versa
  • Accounting for discontinued operations
  • Classification of finance and operating leases
  • Nuances of operating lease accounting
  • Recognition of finance leases
  • Peculiarities of financial lease accounting
  • Leaseback accounting
  • Consideration of a real case of financial lease
  • Analysis of the differences between financial and tax accounting
  • Categories of financial instruments
  • Effective interest rate
  • Criteria for a special asset
  • Capitalization of loan interest
  • Cessation of capitalization
  • Capitalization norm
  • Classification of investments
  • Recognition of investments
  • capital method
  • Impairment of investments
  • Recognition of dividends
  • Identification of control (does the investor control the enterprise)
  • Exemption from consolidation
  • Review of individual financial statements
  • Consolidation procedures (elimination)
  • Review of consolidated financial statements

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