117-0302/03 – 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 graduateRequirementCompulsory
Year3Semesterwinter
Study languageCzech
Year of introduction2009/2010Year of cancellation2010/2011
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 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

Tests.

E-learning

Další požadavky na studenta

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

The meaning and function of international accounting, management accounting approaches used around the world, the basic principles of harmonization Development of accounting harmonization on a global scale, possible approaches to regulation Accounting (IAS / IFRS, U.S. GAAP, the EU directive) conceptual framework Summary of other existing standards and their comparison with the Czech accounting procedures, including illustrative examples and links to the interpretation

Conditions for subject completion

Full-time form (validity from: 2009/2010 Winter semester, validity until: 2010/2011 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Examination Examination 100  51
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2010/2011 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2009/2010 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan
2009/2010 (B6208) Economics and Management (6208R037) Management (00) Management P Czech Ostrava 3 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner