FIUBPMEU International Accounting

School of Business Administration in Karvina
Summer 2019
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.
Prerequisites
Successfull completion of course is conditioned by completion of Financial accounting I.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
The aim of the course is to develop the student´s ability to use knowledge and understanding, both theoretical and practical, of: the framework of regulations which influence direct of international accounting, financial reporting practice; theoretical approaches which have been offered as guides to international financial reporting; and accounting techniques and methods adopted in practice in the EU, USA/ US GAAP (United States Generally Accepted Accounting Principles) and other countries of the world. The course is concerned with the international principles on which organisations report to external (international) interest groups and what evidence from actual reporting practice reveals about the motivations associated with financial accounting, international accounting standards and interational financial reporting standards, also the necessity of international accounting harmonization, the elementary statements in accounting, an accounting harmonization in EU and International accounting standards. Adequate attention is also paid to the relation of knowledge of international accounting organisations and institutions, knowledge of application of the individual forms of the international harmonisation of accounting and relation with the Czech national law.
Syllabus
  • 1. Conception of the process of accounting harmonisation.
    2. Accounting regulation
    3. History of International Accounting harmonization I.
    4. History of International Accounting harmonization II.
    5. History of International Accounting harmonization III.
    6. Accounting system and regulation in framework structure
    7. International Accounting Reporting Standards
    8. Procedural regulation in US GAAP
    9. Procedural regulation in US GAAP IAS/IFRS
    10. Elementary accounting statements - US GAAP a IAS/IFRS - balance statement
    11. Elementary accounting statements US GAAP a IAS/IFRS - profit and loss statement
    12. US GAAP a IAS/IFRS - tangible and intangible fixed assets
    13. IAS/IFRS and specificationf of SME (small and medium enterprizes)
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
  • KIESO, D., WEYGANDT, J., WARFIELD, T. Intermediate Accounting. 14th ed. New Jersey (USA): Wiley., 2011. ISBN 978-0-470-58723-2. info
  • BLECHOVÁ, B. Mezinárodní účetnictví. Karviná: SU OPF, 2011. info
  • JÍLEK,J.,SVOBODOVÁ,J. Účetnictví podle IFRS 2011 v příkladech. Praha, 2011. ISBN 978-80-247-3427-9. info
  • DVOŘÁKOVÁ, D. Finanční účetnictví a výkaznictví podle Mezinárodních standardů IAS/IFRS. Brno: Computer Press, 2008. ISBN 978-251-1950-1. info
  • BOHUŠOVÁ, H. Harmonizace účetnictví a aplikace IAS/IFRS. Praha: ASPI, 2008. ISBN 978-80-7357-366-9. info
    recommended literature
  • Časopisy: Ekonom, Účetnictví, Účetnictví v praxi. info
  • Zákon o účetnictví, v aktuálním znění. info
  • MLÁDEK,R. Postupy účtování podle IFRS. Praha, 2009. ISBN 978-80-87212-13-4. info
  • ŽÁROVÁ, M. Regulace evropského účetnictví. Praha: VŠE, 2006. ISBN 80-245-1046-4. info
  • KOVANICOVÁ, D. A KOL. Finanční účetnictví - světový koncept. Praha: ISU, 2005. ISBN 80-7273-129-7. info
  • HÝBLOVÁ, H. Harmonizace účetnictví. Zlín: UTB, 2004. ISBN 80-7318-202-5. 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
attendance in seminars 60 %, ongoing test (min. 70% success rate), combined exam
ActivityDifficulty [h]
Ostatní studijní zátěž79
Přednáška26
Zkouška40
Summary145
The course is also listed under the following terms Summer 2015, Summer 2016, Summer 2017, Summer 2018, Summer 2020, Summer 2022, Summer 2023, summer 2024.
  • Enrolment Statistics (Summer 2019, recent)
  • Permalink: https://is.slu.cz/course/opf/summer2019/FIUBPMEU