Czech

5

Not applicable.

Students gain knowledge and skills for work with individual accounting standards and for producing financial statements in accordance with International Financial Reporting Standards.

Accounting of business entities in accordance with the Czech accounting law.

Not applicable.

In 3 hours of lectures per week students will have explained to them the theoretical and practical bases of the issues of the International Financial Reporting Standards.

The overall subject assessment consists of the assessment of the seminar work and the written test dealing with the topic of the subject. The seminar work is assessed at the scale of 0 to 100 points, the student will obtain credit if the score is at least 50 point, otherwise the seminar work needs to be remake. The seminar work assessment has a 50 per cent weight on the overall subject assessment.
The written test consists of 30 multiple-choice questions, while the time for completing the test is 60 minutes. The questions are grouped by categories; each group could be assessment with different number of points. There are positive points for a correct answer, minus one point for a wrong one and none point for no answer. The written test assessment has a 50 per cent weight on the overall subject assessment.

The essentials of accounting harmonisation and its development
Concise characteristics of IFRS and assumed further development of IFRS
Bodies concerned in the creation and updating of standards
IFRS – list and breakdown of IFRS, IFRIC and SIC , conceptual framework of IFRS,
Characteristics of individual requirements of IFRS/IAS -IFRS 1 to IFRS 41
IFRS for SMEs

Not applicable.

The basic objectives of the course are
- to gain a basic knowledge in the field of the full text of the international financial reporting standards in comparison with the applicable Czech legislation
- to gain a basic knowledge in the field of the international financial reporting standards for SMEs
- the creation of conditions for the application of acquired knowledge in related specialist subjects and in solving problems from practice.

he teaching will take form of the lectures only, the dates of the lessons are following:
• Semptember 29th., from 8 to 11 am..
• October 6th, from 8 to 11 am and from 12 am to 3 pm.
• October 13th, from 8 to 11 am and from 12 am to 3 pm.
• October 20th, from 8 to 11 am and from 12 am to 3 pm.
• October 27th, from 8 to 11 am and from 12 am to 3 pm.
• November 3rd, from 8 to 11 am and from 12 am to 3 pm.
• November 11th, from 8 to 11 am and from 12 am to 3 pm.

Not applicable.

Not applicable.

Not applicable.

Not applicable.

39 hours, optionally

1. The essentials of accounting harmonisation and its development
2. Concise characteristics of IFRS and assumed further development of IFRS
3. Bodies concerned in the creation and updating of standards:
International Accounting Standards Committee Foundation – IASCF
International Accounting Standards Board - IASB
International Financial Reporting Interpretations Committee - IFRIC
4. IFRS - list and breakdown of IFRS, IFRIC and SIC , conceptual framework of IFRS,
characteristics of individual requirements IFRS/IAS -IFRS 1 to IFRS 3
5.IFRS 4 - IFRS 9
6.IFRS 10 to IFRS 15
7.IFRS 16, IAS 1 - IAS 10
8.IAS 12 - IAS 21
9.IAS 23 - IAS 28
10.IAS 29 - IAS 36
11.IAS 37 - IAS 41
12.IFRS for SMEs
13. Revision, conclusion