General description
This course completes the fundamentals that the student has studied in Accounting principles. This course focuses on the elements of the financial statements in the context of the importance and the role of the financial reporting process, and the important information it provides regarding institution-related decision-making through exposure to the conceptual framework of the financial reporting process in accordance with IFRS, as well as issues of recognition, measurement and disclosure of assets ,whether they are current assets such as cash, receivables, inventories, or non-current assets such as fixed assets and others.