OPF:FIUNPNMS International Accounting - Course Information
FIUNPNMS International Accounting and Accounting Standards
School of Business Administration in KarvinaWinter 2022
- Extent and Intensity
- 2/0/0. 5 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- 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
- Thu 10:35–12:10 B206
- Prerequisites
- FAKULTA ( OPF ) && TYP_STUDIA ( N ) && FORMA ( P )
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 41 student(s).
Current registration and enrolment status: enrolled: 5/41, only registered: 0/41 - fields of study / plans the course is directly associated with
- Banking, Finance, Insurance (programme OPF, N_BPP)
- Finance, Accounting and Taxation (programme OPF, N_EM)
- Business Economics and Management (programme OPF, N_EKOMAN, specialization Accounting and Taxes)
- 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.
- Syllabus
- 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
- 1. Objective necessity of international harmonization of accounting
- Literature
- required literature
- IASB. Progress Report. http://www.ifrs.org/Use-around-the-world/Global-convergence/Convergence-with-US-GAAP/Documents/r_120420d.pdf. 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. Mezinárodní standardy účetního výkaznictví. Studijní opora pro distanční studium, v tisku. Karviná: SU OPF Karviná, 2013. 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. Londýn, 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
- Grade
- Language of instruction
- Czech
- Further comments (probably available only in Czech)
- The course can also be completed outside the examination period.
- Teacher's information
Activity Difficulty [h] Ostatní studijní zátěž 50 Přednáška 26 Zkouška 40 Summary 116
- Enrolment Statistics (Winter 2022, recent)
- Permalink: https://is.slu.cz/course/opf/zima2022/FIUNPNMS