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STUDY GROUP in International Accounting

STUDY GROUP in International Accounting. Lecturer - Maia Pomazanova Accounting & Audit Department of Saint-Petersburg State University of Engineering and Economics. Accounting and Audit Department. The first meeting on November 12, 2002. International Accounting Study Group in English.

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STUDY GROUP in International Accounting

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  1. STUDY GROUP inInternational Accounting Lecturer-Maia Pomazanova Accounting & Audit Department of Saint-Petersburg State University of Engineering and Economics

  2. Accounting and Audit Department The first meeting on November 12, 2002 International Accounting Study Group in English

  3. Purposes ofthe International Accounting Study Group Tostudy the features of accounting organization and financial systemsin foreign countries

  4. Study Group’s meeting structure International Accounting Models International Accounting Standards (IAS) Transformation of financial statements to IAS International Audit Standards Generally Accepted Accounting Principles (GAAP)

  5. International Accounting Models Historical and conceptual development of International accounting models Diversity in accounting practices focusing on countries, multinational corporations International Accounting standards setting International Accounting Model classification Practices focused on selected British-American-Holland Model

  6. Formation & analysis of the Financial statements Main problems of accounting in international business 6 1 Practical assignments and exercises Description of IAS issued by the IASC IAS 2 5 4 3 Disclose of IAS from the practical point of view Studying each IAS separately

  7. International Audit Standards Fundamentals of International Audit Standards; using case studies and role playing • Topics include: • General objectives of audit; • Types of audits; • Overview of the audit process; • Audit planning; • Standards for audit work papers.

  8. Transformation of the financial statements to IAS Transformation: main points and purposes Planning of transformation to IAS Preparing a Chart of accounts Strategy of transformation process Adjustment of entries Reclassification of entries Preparation financial statements to IAS Accounting reform in Russia

  9. Fundamentals of GAAP Objectives 1 2 Differences: IAS & GAAP Scope of GAAP GAAP 6 3 4 5 Accounting treatments Disclosure of GAAP

  10. Sources ofinformation Financial Statements of Finnish, Danish, Belgian, French and Russian companies formed in accordance with IAS Internet Texts of IAS and GAAP Textbook «Continental (European) Accounting Principles» of Professor, Doctor of EconomicsKamordzhanova N.A., ass. PomazanovaM.A. and ass. Salnikova E.V. European ModuleIEPA (Interactive European Professional Accountancy) of the European Scientific ProgramSOCRATES materials

  11. 13% 3% 24% 1st course 2nd course 19% 3rd course 4th course 5th course Mining University 22% 19% Students & postgraduates

  12. Contact us • Visit our website: www.accounting.engec.ru • Contact me:Maia Pomazanova My email:melg@peterlink.ru Thank you for your attention ! I hope to work with you in the future.

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