117-0302/03 – International Accounting (MÚ)
| Gurantor department | Department of Accounting and Taxes | Credits | 3 |
| Subject guarantor | Ing. Hana Bartková, Ph.D. | Subject version guarantor | Ing. Hana Bartková, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 3 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2009/2010 | Year of cancellation | 2010/2011 |
| Intended for the faculties | EKF | Intended for study types | Bachelor |
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:
Recommended literature:
Way of continuous check of knowledge in the course of semester
Tests.
E-learning
Other requirements
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction