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HU Credits:
6
Degree/Cycle:
1st degree (Bachelor)
Responsible Department:
Accounting
Semester:
1st and/or 2nd Semester
Teaching Languages:
Hebrew
Campus:
Mt. Scopus
Course/Module Coordinator:
Ilan Tzioni
Coordinator Office Hours:
According to demand
Teaching Staff:
Ilan Tzioni
Adva Elbaz
Course/Module description:
This course involves learning 5 international accounting standards as follows:
IAS 20: Accounting for Government Grants and Disclosure of Government Assistance.
IAS 38: Intangible Assets.
IFRS 5: Non-current Assets Held for Sale and Discontinued Operations.
IAS 12: Income Taxes.
IAS 7: Cash Flow Statements.
Course/Module aims:
To provide knowledge of International accounting standards, their actual implementation and demonstration of this in practice, in financial statements of public companies and in the capital market.
Learning outcomes - On successful completion of this module, students should be able to:
Understanding the accounting treatment determined in the accounting standards that will be learned during the course.
The ability to identify accounting treatment of financial statements of public companies and recognition of issues from practice and capital market.
Attendance requirements(%):
No
Teaching arrangement and method of instruction:
Frontal lectures and practical exercise.
Course/Module Content:
1. Accounting for Government Grants and Disclosure of Government Assistance.
2. Intangible Assets.
3. Non-current Assets Held for Sale and Discontinued Operations.
4. Income Taxes.
5. Cash Flow Statements.
Required Reading:
IAS 20: Accounting for Government Grants and Disclosure of Government Assistance.
IAS 38: Intangible Assets.
IFRS 5: Non-current Assets Held for Sale and Discontinued Operations.
IAS 12: Income Taxes.
IAS 7: Cash Flow Statements.
Additional Reading Material:
1. New financial accounting: IFRS 2020, Shlomi shuv, Yevgeni Ostrovsky, 2018, (unit a, b).
Course/Module evaluation:
End of year written/oral examination 100 %
Presentation 0 %
Participation in Tutorials 0 %
Project work 0 %
Assignments 0 %
Reports 0 %
Research project 0 %
Quizzes 0 %
Other 0 %
Additional information:
No additional information
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