Course detail
International acouting standarts
FP-FmusPAcad. year: 2018/2019
Not applicable.
Language of instruction
Czech
Number of ECTS credits
6
Mode of study
Not applicable.
Guarantor
Department
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.
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.
Course curriculum
Not applicable.
Work placements
Not applicable.
Aims
Not applicable.
Specification of controlled education, way of implementation and compensation for absences
Not applicable.
Recommended optional programme components
Not applicable.
Prerequisites and corequisites
Not applicable.
Basic literature
DVOŘÁKOVÁ, D. Finanční účetnictví a výkaznictví. Praha : Management Press, 2017. ISBN 9788026506928 (CS)
KRUPOVÁ, L. Leasingy podle IFRS. Praha : VOX, 2017. ISBN 9788087480540 (CS)
KRUPOVÁ, L. Leasingy podle IFRS. Praha : VOX, 2017. ISBN 9788087480540 (CS)
Recommended reading
Not applicable.
Classification of course in study plans
Type of course unit
Lecture
39 hod., optionally
Teacher / Lecturer
Syllabus
1. The essentials of accounting harmonisation and its development
2. Concise characteristics of IFRS and assumed further development of IFRS
3. Bodies concerned in the creation and updating of standards:
International Accounting Standards Committee Foundation – IASCF
International Accounting Standards Board - IASB
International Financial Reporting Interpretations Committee - IFRIC
4. IFRS - list and breakdown of IFRS, IFRIC and SIC , conceptual framework of IFRS,
characteristics of individual requirements IFRS/IAS -IFRS 1 to IFRS 3
5.IFRS 4 - IFRS 9
6.IFRS 10 to IFRS 15
7.IFRS 16, IAS 1 - IAS 10
8.IAS 12 - IAS 21
9.IAS 23 - IAS 28
10.IAS 29 - IAS 36
11.IAS 37 - IAS 41
12.IFRS for SMEs
13. Revision, conclusion
2. Concise characteristics of IFRS and assumed further development of IFRS
3. Bodies concerned in the creation and updating of standards:
International Accounting Standards Committee Foundation – IASCF
International Accounting Standards Board - IASB
International Financial Reporting Interpretations Committee - IFRIC
4. IFRS - list and breakdown of IFRS, IFRIC and SIC , conceptual framework of IFRS,
characteristics of individual requirements IFRS/IAS -IFRS 1 to IFRS 3
5.IFRS 4 - IFRS 9
6.IFRS 10 to IFRS 15
7.IFRS 16, IAS 1 - IAS 10
8.IAS 12 - IAS 21
9.IAS 23 - IAS 28
10.IAS 29 - IAS 36
11.IAS 37 - IAS 41
12.IFRS for SMEs
13. Revision, conclusion