FIUNKNMS International Accounting and Accounting Standards

School of Business Administration in Karvina
Winter 2023
Extent and Intensity
16/0/0. 5 credit(s). Type of Completion: zk (examination).
Ing. Beata Blechová, Ph.D. (lecturer)
Guaranteed by
Ing. Beata Blechová, Ph.D.
Department of Finance and Accounting – School of Business Administration in Karvina
Contact Person: Ing. Ivana Koštuříková, Ph.D.
Timetable of Seminar Groups
FIUNKNMS/01: Sat 14. 10. 11:25–13:00 A211, Sat 11. 11. 11:25–13:00 A211, Sat 9. 12. 11:25–13:00 A211, B. Blechová
FIUNKNMS/02: Sat 7. 10. 9:45–11:20 A111, Sat 4. 11. 9:45–11:20 A111, Sat 2. 12. 9:45–11:20 A111, B. Blechová
There are no conditions to complete the course and the course can be recorded independently from other courses.
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 60 student(s).
Current registration and enrolment status: enrolled: 32/60, only registered: 0/60
fields of study / plans the course is directly associated with
Course objectives
The aim is to clarify the general development of international and European understanding of accounting and legislative changes including links to adjust accounting in the Czech Republic. During the course, student will be acquainted with the applicable accounting practices, which are in accordance with International Financial Reporting Standards and the fundamental differences in comparison with Czech accounting legislation.
  • 1. Objective necessity of international harmonization of accounting
    2. Structure of Conceptual Framework IAS / IFRS
    3. IAS 1-Presentation of Financial Statements - Part I
    4. IAS 1-Presentation of Financial Statements - Part II
    5. IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors
    6. IAS 16- Property, Plant and Equipment. IFRS 5- Non-current Assets Held for Sale and Discontinued Operations
    7. IAS 38- Intangible Assets
    8. IAS 36- Impairment of Assets
    9. IAS 2- Inventories
    10. IAS 17 - Leases
    11. SIC 15- Operating Leases - Incentives SIC 27- Evaluating the Substance of Transactions in the Legal Form of a Lease IFRIC 4- Determining Whether an Arrangement Contains a Lease
    12. IFRS 1 - First-time Adoption of International Financial Standards
    13. IAS 27 - Consolidated and Separate Financial Statements
    required literature
  • IASB. Progress Report. info
  • VAŠEK, L. Účetnictví - výkaznictví vybrané oblasti IFRS. 2016. Institut Certifikace Účetních, a.s. Praha: Institut Certifikace Účetních, a.s., 2016. ISBN 978-80-87985-09-0. info
  • DVOŘÁKOVÁ, D. Finanční účetnictví a výkaznictví podle Mezinárodních standardů IAS/IFRS. Brno: : Computer Press, 2014. ISBN 978-80-265-0149-7. info
  • Blechová, B. Daně a daňová politika EU, studijní opora. Karviná: SU OPF, 2013. ISBN 978-80-7248-826-1. info
  • JÍLEK, J.,SVOBODOVÁ, J. Účetnictví podle IFRS 2013 v příkladech. Praha, 2013. ISBN 978-80-247-4710-1. info
  • MLÁDEK, R. Postupy účtování podle IFRS. Praha: Leges s.r.o., 2009. ISBN 978-80-87212-13-4. info
    recommended literature
  • Časopisy: Ekonom, Účetnictví, Účetnictví v praxi. info
  • Daňové zákony v aktuálním znění. info
  • Zákon o účetnictví, v aktuálním znění. info
  • International Accounting Standards 2016, International Accounting Standards Board. London, 2016. info
  • ŠRÁMKOVÁ, A., JANOUŠKOVÁ, M. Mezinárodní standardy účetního výkaznictví - praktické aplikace. Praha: Institut Svazu účetních, 2015. ISBN 978-80-8671-699-2. info
  • MLÁDEK, R. Světové účetnictví IFRS US GAAP. Praha: Linde, 2005. ISBN 80-7201-519-2. info
Teaching methods
Skills demonstration
Assessment methods
Language of instruction
Further comments (probably available only in Czech)
Study Materials
The course can also be completed outside the examination period.
Information on the extent and intensity of the course: Přednáška 16 HOD/SEM.
Teacher's information
ActivityDifficulty [h]
Ostatní studijní zátěž50
The course is also listed under the following terms Winter 2015, Winter 2016, Winter 2017, Winter 2018, Winter 2019, Winter 2020, Winter 2021, Winter 2022.
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