IS IAS training is preparation for the PMS exam by covering the purpose, scope of application, important concepts of International Accounting Standards for the Public Sector, including a review of the important nuances of each standard. The training process is carried out based on the program of the "State Examination Center".
- IFRS training for the public sector - Level I training program includes:
- Introduction to International Accounting Standards;
- Conceptual Basics of Public Sector Accounting;
- Presentation of financial statements;
- Cash flow statement;
- Accounting policy, changes and errors in accounting estimates;
- Segment reports;
- Presentation of budget information in financial statements;
- Income from non-commercial operations, income from stock exchange operations;
- Construction Contracts;
- Reserves, land, buildings and equipment;
- Intangible assets, investment property;
- Presentation of financial instruments, recognition and evaluation of financial instruments;
- Impairment of non-cash assets;
- Impairment of cash-generating assets;
- Borrowing costs, estimated liabilities, contingent liabilities and contingent assets;
- Rent, the effect of changes in foreign exchange rates;
- Events after the reporting date, agriculture;
- Consolidated financial statements, exchange rate (standard #13);
- Chart of Accounts for organizations, Financial Reporting Forms of organizations;
- Application to fixed funds and intangible assets in budget organizations.
- General provisions of the Tax Code, general rules for paying taxes
- Basic provisions on objects and subjects of civil legislation, natural persons and their rights and capacity to act
- General provisions on the right to property and things, types of things, ownership of immovable and movable things and rights
- General provisions on obligations, definition of contract, types, closing, change and cancellation rules, basic provisions on the execution of obligations and security methods
- Introduction to the Labor Code, the basics of labor relations, the basis of the force and application of the labor code
- Salary, its composition, basic terms about the salary paid under different conditions
- Mutual financial responsibility of employees and employers, the procedure for calculating damages
- Legislation on the budget system, budget system and classification
- Implementation of the state budget, report on cash flow and implementation, functional, economic, administrative classification of budget expenditures
- Interaction between the state budget and the budget of the Nakhchivan Autonomous Republic, local budgets and extra-budgetary state funds
Trainer:
Khanlar Heyderov - our trainer PhD in Economics with 16 years of scientific and pedagogical experience. Khanlar Heydarov has obtained PMS level II certificate on Public Sector - International Standards of Accounting. He teaches financial accounting and financial accountability in the public sector at Baku Engineering University.
IFRS training for the public sector - level II training program includes:
- General provisions of the Tax Code, general rules for paying taxes
- Basic provisions on objects and subjects of civil legislation, natural persons and their rights and capacity to act
- General provisions on the right to property and things, types of things, ownership of immovable and movable things and rights
- General provisions on obligations, definition of contract, types, closing, change and cancellation rules, basic provisions on the execution of obligations and security methods
- Introduction to the Labor Code, the basics of labor relations, the basis of the force and application of the labor code
- Salary, its composition, basic terms about the salary paid under different conditions
- Mutual financial responsibility of employees and employers, the procedure for calculating damages
- Legislation on the budget system, budget system and classification
- Implementation of the state budget, report on cash flow and implementation, functional, economic, administrative classification of budget expenditures
- Interaction between the state budget and the budget of the Nakhchivan Autonomous Republic, local budgets and extra-budgetary state funds
Trainer:
Tural Abbasov - In 2007, he graduated from the Academy of Public Administration under the President of the Republic of Azerbaijan, majoring in "International Relations". He received a master's degree in "Financial control and audit" at Odlar Yurdu University and is currently continuing his studies at the Economic Scientific Research Institute in the field of "Domestic fiscal policy and public finance".
He has taught and is teaching classes on various topics in the field of taxation and taxation at the Education Center of the State Tax Service under the Ministry of Economy, Azerbaijan University, Odlar Yurdu University and Baku State University. He has participated in many trainings, training programs, conferences, seminars and other events in Azerbaijan and many countries of the world on finance, tax, other areas of economy and business topics.
He has Professional Accountant Certificates on International Standards of Financial Reporting for Small and Medium Enterprises (IFRS for SMEs) and Level I and II on International Standards of Accounting for the Public Sector. In addition to being the project author and head of the project "Increasing tax knowledge of female entrepreneurs", she participated in many projects implemented in the country as an expert and trainer in the field of taxation. The trainer conducts training on "tax legislation", "tax accounting", "international taxation".
The trainer has conducted and is conducting numerous trainings on the 2nd stage of the Professional Accountant Certificate (Tax legislation). As a result of the experiences and approaches formed in this direction, the results of the participants participating in the training in the 2nd stage of the exam are very high.
