Accounting for financial instruments 1155-12-F21-CF-AfFI

The course covers the analysis of the basic rules of accounting for financial instruments in the light of current legal regulations. The classes include the following issues:
1. Financial instruments - concept, types, risk, examples – W1
2. Scope of financial instruments standards – W1
3. Classification of financial instruments - W1, U1, K1
4. Recognition and measurement of financial instruments - W1, U1, K1
5. Financial instruments disclosures – W1, U1, K1
6. Hedge accounting – W1

Całkowity nakład pracy studenta

Total student working time: 3 points ECTS * 25 h = 75 h includes: 15 h - lecture 15 h - exercises 10 h - consultations 20 h - own work - preparation for classes 15 h - own work - preparation for the exam

Efekty uczenia się - wiedza

W1: Student identifies, recognizes, measures and disclosures financial instruments (K_W08)

Efekty uczenia się - umiejętności

U1: Student is able to properly select and analyze information about financial instruments (K_U03)

Efekty uczenia się - kompetencje społeczne

K1: Student is able to gather relevant information about financial instruments, the proper evaluation of which will enable the solution of operational and decision-making problems (K_K01)

Metody dydaktyczne

traditional lecture, seminar lecture, Power Point presentation, case study analysis, discussion

Wymagania wstępne

Basics of financial accounting

Koordynatorzy przedmiotu

Jarosław Pawłowski

Kryteria oceniania

Written test – W1
Excercises – U1
Class activities – K1

Assessment criteria:
< 0% - 50%) – 2
<50% - 60%) – 3
<60% - 70%) – 3,5,
<70% - 80%) – 4,
<80% - 90%) – 4,5
<90% - 100%> – 5

Literatura

Basic literature:
P. Gupta, Financial instruments standards, Tata McGraw-Hill, New Delhi 2008.
S.G. Ryan, Financial Reporting for Financial Instruments, Foundation and Trends in Accounting, Boston 2012.
Supplementary literature:
C. Butler, Accounting for financial instruments, Wiley, New York 2009.

Więcej informacji

Dodatkowe informacje (np. o kalendarzu rejestracji, prowadzących zajęcia, lokalizacji i terminach zajęć) mogą być dostępne w serwisie USOSweb:

Strona przedmiotu 1155-12-F21-CF-AfFI w USOSweb