Program scope:

The topics addressed during the seminar pertain to accounting in business entities, excluding public-sector entities, banks, financial institutions and insurance companies:

• financial accounting (inter alia: recognition, valuation and disclosure of individual assets and liabilities, financial reporting, accounting policy, inventory);
• international accounting (inter alia: the differences in balance-sheet valuation between the Accounting Act and IFRS, e.g. within the scope of fixed assets, intangible assets, investment properties, the financial-accounting specificity in a given country);
• cost accounting (mainly cost records and settlement, production costing);
• other issues (e.g. creative accounting and accounting fraud, the history of accounting, accountant ethics and competences, reflection of environmental issues in accounting).