Financial Statements: How to Read?

2025/2026

Учебный год

ENG

Обучение ведется на английском языке

Кто читает:

Кафедра бухгалтерского учета, анализа и аудита (Нижний Новгород) (Факультет экономики НИУ ВШЭ (Нижний Новгород))

Статус:

Курс по выбору

Когда читается:

2-й курс, 1 модуль

Course Syllabus

Abstract

During the course the students acquire knowledge about the types, purpose and content of corporate financial statements as well as skills such as formation and analysis of financial statements prepared in accordance with IFRS and RSA. The main objective of the course is to develop students' understanding of the basic principles of formation and analysis of financial statements in accordance with IFRS and RAS.The main feature of the course is the opportunity to assess the impact of the transition to IFRS on the financial performance of Russian companies, and deal with the real case devoted to analysis of financial statements. The course will be delivered by a TeDo ( Technologies of Trust-Audit) specialist with experience in auditing and reviewing financial statements prepared in accordance with IFRS and RAS.It is recommended to pass the course devoted to IFRS before participation in this course.