OPF:FIUNPNMS International Accounting - Course Information

FIUNPNMS International Accounting and Accounting Standards

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

There are no conditions to complete the course and the course can be recorded independently from other courses.

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

• 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
  

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
• JÍLEK,J.,SVOBODOVÁ,J. Účetnictví podle IFRS 2011 v příkladech. Praha, 2011. ISBN 978-80-247-3427-9. info
• BLECHOVÁ, B. Mezinárodní standardy účetního výkaznictví. Karviná: SU OPF, 2009. info
• MLÁDEK, R. Postupy účtování podle IFRS. Praha: Leges s.r.o., 2009. ISBN 978-80-87212-13-4. 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
• KRUPOVÁ, L., VAŠEK, L., ČERNÝ, M. Mezinárodní standardy účetního výkaznictví. Principy. Metodologie. Interpretace. Praha: VOX, 2005. ISBN 80-86324-44-3. 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 2010, International Accounting Standards Board. London, 2010. info
• ŠRÁMKOVÁ, A., JANOUŠKOVÁ, M. Mezinárodní standardy účetního výkaznictví - praktické aplikace. Praha: Institut Svazu účetních, 2006. ISBN 80-86716-28-7. info
• KOVANICOVÁ, D. Finanční účetnictví světový koncept. Praha: Polygon, 2005. ISBN 80-7273- 129-7. 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

ongoing test (min. 70% success rate), combined exam

Activity	Difficulty [h]
Ostatní studijní zátěž	50
Přednáška	26
Zkouška	40
Summary	116

• Enrolment Statistics (Winter 2015, recent)
  
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