Aine pakub põhjalikku arusaamist raamatupidamistavadest ja finantsaruannete koostamisest vastavalt rahvusvahelistele finantsaruandlusstandarditele (IFRS). Samuti loob see tugeva eetilise aluse, andes õpilastele oskused tuvastada ja lahendada eetilisi dilemmasid, millega nad võivad oma ametialases karjääris kokku puutuda. Lisaks omandavad õpilased põhiteadmised mittefinantsaruandlust reguleerivatest põhimõtetest ja standarditest.

This course offers an in-depth understanding of accounting practices and the preparation of financial reports in accordance with International Financial Reporting Standards (IFRS). It also lays a strong ethical foundation, equipping students with the skills to recognize and effectively address ethical dilemmas they may encounter in their professional careers. Additionally, students will gain foundational knowledge of the principles and standards governing non-financial reporting, enhancing their ability to navigate the broader landscape of corporate accountability and sustainability.

Õppeaine läbinud üliõpilane:
- demonstreerib põhjalikku arusaamist rahvusvahelistest finantsaruandluse standarditest (IFRS) ja nende rakendamisest finantsaruannete koostamisel ning esitamisel;
- koostab finantsaruanded vastavalt IFRS-ile, arvestades asjakohaseid standardeid ja juhiseid õige ning õiglase finantsaruandluse tagamiseks;
- tuvastab ja hindab eetilisi dilemmasid, millega raamatupidamisvaldkonnas sageli kokku puututakse ning rakendab eetilist mõtlemist tõhusate lahenduste väljatöötamiseks eri olukordades;
- selgitab mittefinantstulemuste aruandluse põhimõtteid ja standardeid, sealhulgas säästlikkuse ning ettevõtte sotsiaalse vastutuse mõõdikud ja hindab nende tähtsust huvigruppide jaoks;
- rakendab teadmisi nii finants- kui ka mittefinantsaruandluse standarditest reaalsete stsenaariumide jaoks, olles hästi ettevalmistatud tõhusaks osalemiseks aruandlusprotsessides organisatsioonides.

After completing this course, the student:
- demonstrates a comprehensive understanding of International Financial Reporting Standards (IFRS) and their application in the preparation and presentation of financial statements;
- prepares financial statements in accordance with IFRS, incorporating relevant standards and guidelines to ensure accurate financial reporting;
- identifies and assesses ethical dilemmas commonly faced in the accounting profession and apply ethical reasoning to develop effective solutions in various scenarios;
- explain the principles and standards of non-financial reporting, including sustainability and corporate social responsibility metrics and evaluate their significance for stakeholders;
- applies knowledge of both financial and non-financial reporting standards to real-world scenarios, being well prepared for effective participation in the reporting processes within organizations.

Finantsarvestuse põhimõtted. IFRS. Finantsaruannete peamised kasutajad. Finantsaruannete koostamine. Äritehingute kirjendamine. Kaubandustegevus. Varad ja amortisatsioon. Kohustused. Nõuded ja võlad. Tulude kajastamine. Rendiarvestus. Raamatupidamine ja raha ajaväärtus. Professionaalne raamatupidamiseetika, ESG aruandluse alused ning jätkusuutlikkus raamatupidamises.

Principles of financial accounting. IFRS. Main users of financial statements. Preparation of financial statements. Recording of business transactions. Merchandising perations. Assets and depreciation. Liabilities. Receivables and payables. Revenue recognition. Accounting for Leases. Accounting and the time value of money. Professional accounting ethics, ESG reporting basics and sustainability in accounting.

Semestri jooksul on võimalik koguda maksimaalselt 100 punkti, millest kontrolltööde eest 50 punkti ning kirjaliku eksamitöö eest 50 punkti. Kogutud punktide alusel pannakse semestri lõpus koondhinne.

The maximum score during the semester is 100 points, which is divided as follows: up to the total of 50 points for 2 tests in class, up to 50 points for a written examination test. The points scored will be added to calculate the final score at the end of the semester.

Kontrolltööd klassis tunni ajal.

Test in class.

Kieso, D. E., Weygandt, J. J., Warfield, T. D. (2011 or 2014). Intermediate Accounting. IFRS ed. Vol I, II. Hoboken (New Jersey): John Wiley & Sons

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