117-0302/02 – International Accounting (MÚ)

Gurantor departmentDepartment of Accounting and TaxesCredits3
Subject guarantorIng. Hana Bartková, Ph.D.Subject version guarantorIng. Hana Bartková, Ph.D.
Study levelundergraduate or graduate
Study languageCzech
Year of introduction1999/2000Year of cancellation2009/2010
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
BAR55 Ing. Hana Bartková, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+0

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 ke vedení účetnictví používané ve světě, základní principy harmonizace 2. Vývoj účetní harmonizace v celosvětovém měřítku, možné přístupy k regulaci účetnictví (IAS/IFRS, US GAAP, direktivy EU) 3. Koncepční rámce 4. Stručný obsah ostatních existujících standardů a jejich srovnání s českými účetními postupy včetně ilustrativních příkladů a vazeb na interpretace

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 (145) 51
        Examination Examination 100  0
        Exercises evaluation Credit 45  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2009/2010 (B6208) Economics and Management (6501R006) Tourism Economics (02) Tourism Economics P Czech Uherské Hradiště 2 Compulsory study plan
2008/2009 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 3 Choice-compulsory study plan
2008/2009 (B6202) Economic Policy and Administration (6210R004) European Integration (00) European Integration P Czech Ostrava 3 Choice-compulsory study plan
2008/2009 (B6202) Economic Policy and Administration (6210R004) European Integration (01) European Integration P Czech Valašské Meziříčí 3 Choice-compulsory study plan
2008/2009 (N6202) Economic Policy and Administration (6202T010) Finance (00) Finance P Czech Ostrava 1 Choice-compulsory study plan
2008/2009 (B6208) Economics and Management (6501R006) Tourism Economics (02) Tourism Economics P Czech Uherské Hradiště 2 Compulsory study plan
2008/2009 (B6209) Systems Engineering and Informatics (6209R025) System Engineering and Informatics P Czech Ostrava 3 Choice-compulsory study plan
2008/2009 (B6208) Economics and Management (6208R037) Management (00) Management P Czech Ostrava 3 Choice-compulsory study plan
2008/2009 (B6208) Economics and Management (6208R062) Marketing and Business (01) Marketing and Business P Czech Ostrava 3 Choice-compulsory study plan
2008/2009 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2008/2009 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 3 Choice-compulsory study plan
2008/2009 (B6208) Economics and Management (6208R020) Business Economics (01) Business Economics P Czech Valašské Meziříčí 3 Choice-compulsory study plan
2008/2009 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 5 Choice-compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 3 Choice-compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R027) National Economy P Czech Ostrava 3 Choice-compulsory study plan
2007/2008 (B6207) Quantitative Methods in Economics (6207R015) Managerial and Decision Making Methods in Economics P Czech Ostrava 2 Choice-compulsory study plan
2007/2008 (N6202) Economic Policy and Administration (6210T004) European Integration (00) European Integration P Czech Ostrava 1 Choice-compulsory study plan
2007/2008 (N6202) Economic Policy and Administration (6210T004) European Integration (00) European Integration P Czech Ostrava 2 Choice-compulsory study plan
2007/2008 (M6202) Economic Policy and Administration (6210T004) European Integration (01) European Integration P Czech Ostrava 5 Choice-compulsory study plan
2007/2008 (N6202) Economic Policy and Administration (6202T010) Finance (00) Finance P Czech Ostrava 1 Choice-compulsory study plan
2007/2008 (B6208) Economics and Management (6501R006) Tourism Economics (02) Tourism Economics P Czech Uherské Hradiště 2 Compulsory study plan
2007/2008 (M6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 4 Choice-compulsory study plan
2007/2008 (B6208) Economics and Management (6208R037) Management (00) Management P Czech Ostrava 2 Compulsory study plan
2007/2008 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 5 Choice-compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 3 Compulsory study plan
2007/2008 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 3 Choice-compulsory study plan
2007/2008 (B6208) Economics and Management (6208R020) Business Economics (01) Business Economics P Czech Valašské Meziříčí 3 Choice-compulsory study plan
2007/2008 (N6208) Economics and Management (6208T020) Business Economics (00) Business Economics P Czech Ostrava 1 Choice-compulsory study plan
2007/2008 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 5 Choice-compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6202R027) National Economy P Czech Ostrava 3 Choice-compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6202R055) Public Economics and Administration (00) Public Economics and Administration P Czech Ostrava 3 Choice-compulsory study plan
2006/2007 (B6207) Quantitative Methods in Economics (6207R015) Managerial and Decision Making Methods in Economics P Czech Ostrava 2 Choice-compulsory study plan
2006/2007 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 5 Choice-compulsory study plan
2006/2007 (M6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 4 Choice-compulsory study plan
2006/2007 (N6202) Economic Policy and Administration (6202T010) Finance (00) Finance P Czech Ostrava 1 Choice-compulsory study plan
2006/2007 (M6202) Economic Policy and Administration (6202T010) Finance P Czech Ostrava 4 Choice-compulsory study plan
2006/2007 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 2 Choice-compulsory study plan
2006/2007 (B6208) Economics and Management (6208R020) Business Economics (01) Business Economics P Czech Valašské Meziříčí 2 Choice-compulsory study plan
2006/2007 (N6208) Economics and Management (6208T020) Business Economics (00) Business Economics P Czech Ostrava 1 Choice-compulsory study plan
2006/2007 (M6208) Business and Management (6208T086) Enterprise Economics and Management P Czech Ostrava 5 Choice-compulsory study plan
2006/2007 (B6208) Economics and Management (6208R037) Management (00) Management P Czech Ostrava 2 Compulsory study plan
2006/2007 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 4 Choice-compulsory study plan
2006/2007 (N6202) Economic Policy and Administration (6210T004) European Integration (00) European Integration P Czech Ostrava Choice-compulsory study plan
2006/2007 (M6202) Economic Policy and Administration (6210T004) European Integration (01) European Integration P Czech Ostrava Choice-compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner