Karabakh University Courses
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[ACCT302] Corporate Reporting
Instruction Language
English
Course Description
This course provides students with an in-depth understanding of advanced financial reporting within the framework of International Financial Reporting Standards (IFRS). The course focuses on topics such as income taxes, earnings per share, provisions and contingent liabilities, events after the reporting period, and group accounting. Particular emphasis is placed on consolidation under IFRS 10, including consolidated statements of financial position and profit or loss, associates, and the sale of group assets. Students will develop the ability to analyze complex financial information, apply professional judgment, and prepare consolidated financial statements in accordance with IFRS.
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