Framework of Financial Statements Preparation and Presentation

Framework of Financial Statements Preparation and Presentation : in accordance with the International Accounting Standards



General Objectives:

• Introduce the participants to the objectives of financial statements and qualitative attributes of financial information
• Introduce the participants to the concepts and bases of financial statements preparation
• Introduce the participants to the form and content of financial statements to be issued and necessary disclosures in accordance with the International Accounting Standards, with focusing on requirements imposed by recently issued international standards




Target Group:


• Financial managers, accountants, financial analysts in private and public institutions and internal and external auditors of various sectors




Contents:


• Introduction to financial statements' objectives, advantages, qualitative attributes, beneficiaries and responsibility for preparation

• Components of financial statements and basic considerations of their preparation

• Form and content of financial statements to be issued

    - Balance sheet: its classification and the information to be presented on the face of balance sheet
    - Income statement: methods of its preparation and classification
    - Change in equity statement: methods of its preparation and presentation
    - Cash flows statement: methods and considerations of preparing this significant statement and required disclosures
    - Financial statements notes: explanation of structure and content of these notes
 
• Practical examples on a number of financial statements issued from various sectors and legal forms



Course Duration:

15 Hours






For more details don’t hesitate to contact the training officer:

on telephone number 17383001
or e-mail at: gizrmrmt.yzsizrm@gztrgizrmrmt.xln

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