General Accounting II

At the end of the course, professionals are able to:

• Know the main changes and the new SNC Impact in the financial statements;
• Spell out the purposes and principles of accounting and financial reporting;
• Identify, measure and report events of economic and financial nature that are subject to accounting treatment;
• Discuss the nature and the appropriate accounting treatment for various categories of assets and liabilities, as well as for some specific types of revenue and expenses;
• Report the product resulting from the accounting process through the appropriate set of financial statements
•  

CONTENTS

Module I - SNC - framework
Module II - The conceptual framework and basis of presentation of financial statements
Module III - The financial statements
Module IV - The valuation criteria in accordance with the new standard
Module V - Year-end work
Module VI - accounting versus tax income results
Module VII - Exercises and / or Q & A session