Course detail

International acouting standarts

FP-FmusPAcad. year: 2018/2019

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)
KRUPOVÁ, L. Leasingy podle IFRS. Praha : VOX, 2017. ISBN 9788087480540 (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 Master's

    branch MGR-UFRP , 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