117-0043/01 – International Financial Reporting Standards (IFRS)

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantorIng. Jana Hakalová, Ph.D.Subject version guarantorIng. Jana Hakalová, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year1Semestersummer
Study languageCzech
Year of introduction2013/2014Year of cancellation2015/2016
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
BAR36 doc. Ing. Dagmar Bařinová, Ph.D.
BAR55 Ing. Hana Bartková, Ph.D.
HAK30 Ing. Jana Hakalová, Ph.D.
KRA601 Ing. Michal Krajňák, Ph.D., MBA
PAL36 Ing. Marcela Palochová, Ph.D.
PS150 Ing. Yvetta Pšenková, Ph.D.
S1E20 prof. Ing. Viola Šebestíková, CSc.
URB20 Ing. Alžběta Urbancová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 3+1

Subject aims expressed by acquired skills and competences

The course will introduce students to the principles of accounting and reporting under international financial reporting standards in comparison with the Czech accounting practices. The course includes the most important currently in force updated the IAS / IFRS, including examples of practical applications. The interpretation will be compared with any standard applicable accounting regulations in the Czech Republic and the differences with the introduction of IAS/ IFRS.

Teaching methods

Lectures
Tutorials

Summary

The aim of the course is to familiarise students with the principles of reporting according to the International Financial Reporting Standards in comparison with Czech accounting practice. The students will learn the issue of selected international standards (IAS/IFRS) including their practical application on examples. Part of the lectures and seminars will be a comparison of each standard with the current accounting legislation in the Czech Republic and the introduction of differences in relation to IAS/IFRS.

Compulsory literature:

MACKENZIE, Bruce. Interpretation and Application of International Financial Reporting Standards. Hoboken: John Wiley & Sons, 2014. 1055 p. ISBN 978-1-118-73409-4.

Recommended literature:

ALFREDSON, K. Applying international financial reporting standards. Milton: John Wiley & Sons, 2009. ISBN 978-0-470-81967-8.

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Other conditions are not determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

The course will introduce students to the principles of accounting and reporting under international financial reporting standards in comparison with the Czech accounting practices. The course includes the most important currently in force updated the IAS / IFRS, including examples of practical applications. The interpretation will be compared with any standard applicable accounting regulations in the Czech Republic and the differences with the introduction of IAS/ IFRS.

Conditions for subject completion

Full-time form (validity from: 2013/2014 Summer semester, validity until: 2015/2016 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 40  21
        Examination Examination 60  30
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2015/2016 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
2014/2015 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
2013/2014 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
2013/2014 (N6208) Economics and Management (6202T049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner