Financial Instruments Accounting - BMEGT35ML43

The aim of the course is to present the regulation of international accounting, the International Financial Reporting Standards (IFRS). During the course the most important standards will be presented, for which previous accounting studies (hungarian accounting law) will be important. In addition to the theoretical and practical presentation of the standards, differences in regulations will be highlighted. Due to the complexity of the regulation of financial instruments, it should be taught as a separate subject. The specific goal of the course is to provide students with the skills to be able to interpret and apply international financial reporting standards by providing methodological knowledge. An important requirement is that the student shall be able to prepare and analyze an IFRS report based on what he / she has learned during the course. A solid knowledge of accounting is essential for the successful completion of the course.

1. Knowledge of the major / most commonly used International Financial Reporting Standards.

1. By the end of the semester, students will be able to interpret / analyze reports prepared on the basis of international financial reporting standards and prepare financial statements in accordance with IFRSs. They will be able to recognize the connections, support decision-making and further expand their knowledge independently.

1. is open to learn about and adapt innovations in the field of accounting;
2. collaborates with the lecturer and fellow students during course;
3. enriches his/her knowledge and is informed;
4. use the opportunities offered by University tools.

1. -

Lectures, written and oral communication, use of University tools and techniques, optional individual and group work.

• Lakatos-Kovács-Mohl-Rózsa-Szirmai: A Nemzetközi Beszámolási Standardok elmélete és gya-korlata (MKVKOK, 2018)
• Bartha Ágnes – Gellért Henriett – Madarasiné Szirmai Andrea (2013): Nemzetközi számviteli ismeretek. Perfekt Zrt, Budapest
• Moodle felületre feltöltött elméleti és gyakorlati tananyagok / course files via moodle and microsoft teams

The subject ends with an exam.

Performance evaluations during the examination period End of semester written/oral exam: The exam: 90 minutes The assessment of the competence elements of the subject knowledge and ability is done in written or oral form based on the lecturer’s decision. The exam focuses on the application of the acquired knowledge. The course material on which the assessment is based on is determined by the lecturer of the subject.

• Exam in the exam period: 100%

Az aláírás megszerzésének a TVSZ-ben rögzített általános szabályokon túl nincs feltétele. A megszerzett aláírás a TVSZ szerinti időtartamig érvényes.

Correction and replacement is according to TVSZ.

Consulted with the Faculty Student Representative Committee, approved by Dr. Lógó Emma, Vice Dean for Education. Valid from 01/02/2021.

Subject includes the topics detailed in the course syllabus to ensure learning outcomes listed under 2.2. can be achieved. Timing of the topics may be affected by calendar or other circumstances in each semester.

Part I-III of the Subject Form is to be approved by the Head of Department of Finance named under 1.