Course code Ekon6021
Credit points 3
International Accounting Standards
Total Hours in Course81
Number of hours for lectures12
Number of hours for seminars and practical classes12
Independent study hours57
Date of course confirmation27.09.2011
Responsible UnitInstitute of Economics and Finance
Course developer
Anna Jesemčika
Mg. oec.
Course abstract
Students get knowledge about role and meaning of standards of international finance statements and its preparation. They gain understanding about different standards of international finance statements: content of financial statement and its rendering; standards of balance sheets positions; financial information about disclosure of financial results; taxes and profit.
Learning outcomes and their assessment
After completing the course student will have: knowledge – about International financial reporting standards content and provision, its practical application. Skills – ability to apply International financial reporting standards in enterprises. To analyze the accordance of enterprise’s norms of accounting regulatory documents with International accounting standards. Treatment – an understanding of separate International financial reporting standards. Ability to present and to convince. Identify their role in preparation of the report. Competence – independently formulate the necessity of International financial report implementation in enterprise, based on its importance for provided accounting information’s quality assurance.
Compulsory reading
1. Praude V. Finanšu instrumenti: Ieguldījumi, darījumi, analīze. 1.daļa. Rīga: Burtene, 2009. 446 lpp.
2. Rešina G. Eiropas Savienības finanšu resursi un budžets. Rīga: Biznesa augstskola Turība, 2008. 320 lpp.
Further reading
1. Zariņa V., Grāmatvedības sistēma: attīstība, standartu prasības. Rīga: SIA Biznesa augstskola Turība. Rīga, 2004. 264 lpp.
2. Бутынец Ф. Бухгалтерский учет в странах мира. Выпуск 2. Житомир: ЖГТУ, 2008. 483 c.
Periodicals and other sources
1. Saldo: Dienas Biznesa bezmaksas pielikums: vērtīgi padomi Tavam biznesam. Rīga: BONNIER SIA, 2005-. ISSN 1407-2041.
2. The Economist. London: Economist Newspaper Ltd. ISSN 0013-0613.
3. Portāls „iFinanses.lv” [tiešsaiste]. SIA izdevniecība „Izdevniecība iŽurnāli”. [Skatīts 08.11.2010.]. Pieejams: http://www.ifinanses.lv/lat