The student understands, interprets, and analyzes general-purpose financial statements. The student calculates the indicators and uses the information contained in the financial reports to evaluate the financial and profitability position of the company. The student applies methods and techniques of analysis (method of induction, method of deduction, method of comparison, method of choosing a unit of measure, etc.) and concludes the state or phenomenon that was the subject of analysis. The student uses and applies IAS and IFRS, which define the conceptual framework for the presentation and compilation of financial statements and the assessment of balance sheet positions. The student plans and predicts the movement of financial indicators based on the data obtained from the analysis (synthesis)
Name | Lectures | Exercises | Laboratory |
---|---|---|---|
MILAN LAKIĆEVIĆ | 2x1 3B+4S+15P | ||
MILICA VUKČEVIĆ | 2x1 3B+4S+15P |