117-0302/01 – International Accounting (MÚ)

Gurantor departmentDepartment of Accounting and TaxesCredits3
Subject guarantorIng. Hana Bartková, Ph.D.Subject version guarantordoc. Dr.Ing. Hana Filipczyková
Study levelundergraduate or graduateRequirementChoice-compulsory
Year3Semestersummer
Study languageCzech
Year of introduction2004/2005Year of cancellation2004/2005
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
VYS40 doc. Dr.Ing. Hana Filipczyková
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+1

Subject aims expressed by acquired skills and competences

1. To clarify the purpouse and fiction of international accounting. 2. To describe the basic principles of harmonization 3. To clarify the Framework of IAS/IFRS. 4. To characterize the content of individual standards and to realize the comparation with Czech accounting standards.

Teaching methods

Lectures
Tutorials

Summary

The purpose of this subjekt is bring in the student to the problems of the international aspects of the Financial book-keeping and Accounts and introduce them the Harmonizace book-keeping process both in Europe and in the worldś measure.

Compulsory literature:

FANTINI, Marco, ed. Taxation Trends in the European Union. 2012 Edition. Luxembourg: Publications Office of the European Union, 2012. 274 p. ISBN 978-92-79-21209-3.

Recommended literature:

FANTINI, Marco, ed. Taxation Trends in the European Union. 2012 Edition. Luxembourg: Publications Office of the European Union, 2012. 274 p. ISBN 978-92-79-21209-3.

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Význam a funkce mezinárodního účetnictví, přístupy k vedení účetnictví používané ve světě, základní principy harmonizace 2. Mezinárodní účetní standardy - koncepční rámec, standardy č. 1, 2,11 3. Mezinárodní účetní standardy - standardy č. 7, 12, 16, 18, IFRS 1, 3 4. Mezinárodní účetní standardy - standardy č. 17,36,38,32,39 5. Mezinárodní účetní standardy - standardy č. 27,28,37,39,40 6. US GAAP - obecné principy, dlouhodová aktiva, leasing, odpisy 7. US GAAP - oběžná aktiva, pasiva, náklady, výnosy, závěrka 8. Direktivy EU - 4.,7.,8. Direktiva 9. Vybrané problémy účtování v USA 10. Vybrané problémy účtování v SRN 11. Vybrané problémy účtování ve Francii 12. Vybrané problémy účtování ve Velké Británii, Nizozemí, Finsku, Švýcarsku 13. Vybrané problémy účtování v Belgii, Portugalsku, Řecku 14. Vybrané problémy účtování v Rakousku, Polsku, Slovensku 1. Význam a funkce mezinárodního účetnictví, přístupy k vedení účetnictví používané ve světě, základní principy harmonizace 2. Mezinárodní účetní standardy - koncepční rámec, standardy č. 1, 2,11 3. Mezinárodní účetní standardy - standardy č. 7, 12, 16, 18, IFRS 1, 3 4. Mezinárodní účetní standardy - standardy č. 17,36,38,32,39 5. Mezinárodní účetní standardy - standardy č. 27,28,37,39,40 6. US GAAP - obecné principy, dlouhodová aktiva, leasing, odpisy 7. US GAAP - oběžná aktiva, pasiva, náklady, výnosy, závěrka 8. Direktivy EU - 4.,7.,8. Direktiva 9. Vybrané problémy účtování v USA 10. Vybrané problémy účtování v SRN 11. Vybrané problémy účtování ve Francii 12. Vybrané problémy účtování ve Velké Británii, Nizozemí, Finsku, Švýcarsku 13. Vybrané problémy účtování v Belgii, Portugalsku, Řecku 14. Vybrané problémy účtování v Rakousku, Polsku, Slovensku

Conditions for subject completion

Full-time form (validity from: 1960/1961 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 (40) 0
                Written exam Written test 40  0
        Examination Examination 60 (60) 0
                Oral Oral examination 60  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2005/2006 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 3 Choice-compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 3 Choice-compulsory study plan
2005/2006 (B6207) Quantitative Methods in Economics (6207R015) Managerial and Decision Making Methods in Economics P Czech Ostrava 2 Choice-compulsory study plan
2005/2006 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 2 Choice-compulsory study plan
2005/2006 (B6208) Economics and Management (6208R037) Management (00) Management P Czech Ostrava 2 Compulsory study plan
2005/2006 (B6208) Economics and Management (6208R101) Sports Management (01) Sports Management P Czech Ostrava 2 Compulsory study plan
2005/2006 (N6208) Economics and Management (6208T020) Business Economics (00) Business Economics P Czech Ostrava 1 Choice-compulsory study plan
2005/2006 (N6202) Economic Policy and Administration (6210T004) European Integration (00) European Integration P Czech Ostrava 1 Choice-compulsory study plan
2005/2006 (N6202) Economic Policy and Administration (6202T010) Finance (00) Finance P Czech Ostrava 1 Choice-compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (02) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
2005/2006 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics P Czech Valašské Meziříčí 3 Choice-compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (05) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
2005/2006 (B6208) Economics and Management (6208R020) Business Economics (05) Business Economics P Czech Ostrava 3 Choice-compulsory study plan
2004/2005 (B6208) Economics and Management (6208R101) Sports Management (01) Sports Management P Czech Ostrava 2 Compulsory study plan
2004/2005 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 3 Choice-compulsory study plan
2004/2005 (B6208) Economics and Management (6208R086) Enterprise Economics and Management P Czech Ostrava 2 Compulsory study plan
2004/2005 (B6208) Economics and Management (6208R037) Management (00) Management P Czech Ostrava 2 Compulsory study plan
2004/2005 (B6208) Economics and Management (6201R004) Economics P Czech Ostrava 2 Compulsory study plan
2004/2005 (N6202) Economic Policy and Administration (6210T004) European Integration (00) European Integration P Czech Ostrava 1 Choice-compulsory study plan
2004/2005 (N6202) Economic Policy and Administration (6202T010) Finance (00) Finance P Czech Ostrava 1 Choice-compulsory study plan
2004/2005 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 2 Compulsory study plan
2004/2005 (N6208) Economics and Management (6208T020) Business Economics (00) Business Economics P Czech Ostrava 1 Choice-compulsory study plan
2004/2005 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (02) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
2004/2005 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics P Czech Ostrava 3 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner