1. Conceptual framework of financial reporting
2. General accounting theory and accounting principles
3. International Financial Reporting Standards
4. Legislative framework
5. Application of accounting policies
6. Financial statements (individual) and consolidated financial statements
7. Analysis and interpretation of financial statements
8. Assessment of balance sheet positions
9. Quality of accounting information

1. Lectures
2. Research analyses
3. Group work with students

• Test I – 30%
• Test II – 30%
• Group work – 15% 
• Seminar paper - 25%      

Mandatory

1. Žager, K., Mamić Sačer, I., Sever, S. Ţager, L. (editor Žager, L.) Analysis of financial reports, in print, Masmedia, 2009.
2. Aerts, W., Walton, P., Global Financial Accounting and Reporting: Principles and Analysis 3rd Edition, Cengage Learning, 2013.
3. Dick, W., Missonier-Piera, F., Financial Reporting under IFRS, ., John Wiley & Sons, Inc., 2010.

Additional

1. International Financial Reporting Standards, including International Accounting Standards
2. FBIH Law on Accounting and Auditing (Official Gazette of FBiH No. 32/05)
3. Greuning, H., Scott, D., Terblanche, S., International Financial Reporting Standards: A Practical Guide, The World Bank, 2011.
4. Current articles by choice