Course detail

International acouting standarts

FP-FmusPAcad. year: 2019/2020

Not applicable.

Learning outcomes of the course unit

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

Prerequisites

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

Co-requisites

Not applicable.

Recommended optional programme components

Not applicable.

Recommended or required reading

DVOŘÁKOVÁ, D. Finanční účetnictví a výkaznictví. Praha : Management Press, 2017. ISBN 9788026506928 (CS)
MLÁDEK, R. IFRS a US GAAP / IFRS and US GAAP. Praha : Leges, 2017 (CS)
KRUPOVÁ, L. Leasingy podle IFRS. Praha : VOX, 2017. ISBN 9788087480540 (CS)
FLOOD, J. M. Wiley Revenue Recognition: Understanding and Implementing the New Standard (Wiley Regulatory Reporting). Wiley : Hoboken, 2017 (CS)
BARKER, R - Schulte, S. Representing the market perspective: Fair value measurement for non-financial assets. ACCOUNTING ORGANIZATIONS AND SOCIETY. Volume: 56, Pages: 55-67 (CS)
JINDŘICHOVSKÁ,, I. - KUBÍČKOVÁ, D. The Role and Current Status of IFRS in the Completion of National Accounting Rules - Evidence from the Czech Republic ACCOUNTING IN EUROPE. Volume: 14, Issue: 1-2, pages: 56-66 (CS)
STROUHAL, J. Slovník pojmů IFRS. Praha: Wolters Kluwer,a.s., 2014, ISBN 978-80-7478-545-0. (CS)
PROCHAZKA, D. The Specifics of Forced IFRS Adoption by Czech Private Companies: A pilot field study. In: EUROPEAN FINANCIAL SYSTEMS 2017: PROCEEDINGS OF THE 14TH INTERNATIONAL SCIENTIFIC CONFERENCE, PT 2, Pages: 199-206. Brno : 2017 (CS)
IFRS www.kacr.cz/ceske-zneni-ifrs-preklad-eu (CS)
Wiley IFRS 2017: Interpretation and Application of IFRS Standards (CS)
BARTKOVA, H. et al. Project templates draft based on an analysis of the current state of the implementation and application of IFRS in the Czech Republic. In: PROCEEDINGS OF THE 12TH INTERNATIONAL CONFERENCE ON STRATEGIC MANAGEMENT AND ITS SUPPORT BY INFORMATION SYSTEMS (SMSIS). Ostrava : 2017 (CS)
ŽÁROVÁ, M. Changes in Accounting Regulation in the Czech Republic over past twenty five years. In: UCETNICTVI A AUDITING V PROCESU SVETOVE HARMONIZACE (International Scientific Conference on Accounting and Auditing in the Process of International Harmonization). Vranov nad Dyji : 2016 (CS)
STROUHAL, J. - BONACI, C. G. FACING CURRENT TRENDS IN ACCOUNTING HARMONIZATION: ON CASE OF CZECH PROFESSIONAL ACCOUNTANTS. IN: INTERNATIONAL CONFERENCE ON ACCOUNTING, AUDITING, AND TAXATION (ICAAT 2014). Tallin : 2014 (CS)
MEJZLÍK, L. et al. THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS IN THE CZECH REPUBLIC AND ITS IMPACT ON CORPORATE TAXATION. POLITICKA EKONOMIE, Volume: 63, Issue: 7, pages: 811-832. Praha : VŠE, 2015 (CS)

Planned learning activities and teaching methods

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.

Assesment methods and criteria linked to learning outcomes

Not applicable.

Language of instruction

Czech

Work placements

Not applicable.

Aims

Not applicable.

Classification of course in study plans

  • Programme MGR-UFRP Master's, 1. year of study, winter semester, 6 credits, compulsory

  • Programme MGR Master's

    branch MGR-UFRP-D , 1. year of study, winter semester, 6 credits, compulsory

Type of course unit

 

Lecture

39 hours, optionally

Teacher / Lecturer

Exercise

13 hours, compulsory

Teacher / Lecturer

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