This training covers preparation for stage I of the PMS exam by covering the International Standards of Financial Reporting for Small and Medium Enterprises (IFRS for SMEs). The training process is carried out on the basis of the program of the "State Examination Center".
- Introduction to Accounting Standards, conceptual foundations of financial statements;
- Accounts and financial reporting with dual registration method;
- Forms of financial reporting for SMEs and its constituent elements, transition from trial balance to financial reporting in SMEs;
- Registration of transactions in financial equality, preparation of accounts and financial report forms by dual registration method;
- Discounting;
- Accounting of land, buildings and equipment, intangible assets, reserves;
- State subsidies;
- Asset depreciation;
- Accounting of receivables, bad and doubtful debts;
- Accounts payable, received advances, future income, etc. accounting of creditor and debtor accounts, exchange rates;
- Financial instruments, income;
- Accounting of income tax and deferred tax, assessed liabilities;
- Events after the reporting date, remuneration of employees;
- Preparation of PVHHH in KOS;
- Hyperinflation;
- Preparation of consolidated financial statements;
- Consolidated profit and loss statement;
- Accounting Law and Regulations;
- Chart of Accounts for SMEs.
